Cartera vencida del GAD Municipal de Baba periodo 2021-2022

This study is framed in the need to address a critical problem within the Municipal Decentralized Autonomous Government (GAD) of the Baba canton, related to the growing portfolio of past due taxes, especially in rural and urban properties. This acquires significant relevance, given that these resources are essential for the economic and social development of the region. During the 2021-2022 period, an increase in the overdue portfolio has been evident, which has generated challenges in financial management and compliance with short-term obligations, this generates a lack of financial availability that is very important for the municipality with the citizens. , the late payment of the inhabitants and the lack of tax culture generates complications for the profitability of the municipality and this causes the lack of compliance with their obligations. Through the analysis of financial indicators, this study has yielded mixed results regarding the profitability and liquidity of the GAD. As a result, the importance of tax education, the need for debt recovery strategies and the implementation of a specific action plan to address this problem are highlighted and, thus, guarantee a constant flow of income for the Baba canton.

• 1. Verfasser: Montoya Palma, Madelyn Maoly (author)
• Format: bachelorThesis
• Veröffentlicht: 2023
• Schlagworte: Cartera Vencida; GAD Municipal; Análisis Financiero; Educación Tributaria; Gestión Financiera
• Online Zugang: http://dspace.utb.edu.ec/handle/49000/15341