Impacto de las recaudaciones de los tributos municipales en el presupuesto del cantón Mejía, Provincia de Pichincha, en los años 2014-2016.

Currently, the municipalities of the country require an adequate financial administration in which their structure of income and expenses allows them the sustainability of the different projects that they carry out to support the increasing demand of goods and services In order to improve the living conditions of society by means of them. This is why this paper focuses on analyzing the impact of municipal tax collection on the budget of the municipal GAD of the Canton Mejía. The methodology used in the research is based on the quantitative approach, of descriptive type and its design is non-experimental; To this end, historical information was compiled from the different financial statements, and through them calculate the financial indexes that helped analyze and compare the performance that the financial administration has had. Finally, the analysis of social and economic impact was carried out in order to carry out a comparison analysis using macro indicators with a social and economic approach and to confront the results of the analyses of the most representative accounts of the States Financial; Linear correlations were raised in order to determine the degree of impact between variables of different nature, reaching the conclusion that both in the social and economic impact indeed, the variables of revenues were related to the GDP as is the Case of the variable expenditure on public works and poverty level, concluding that a correct evaluation and construction of financial and management indicators are important to determine and evaluate the efficient management of public resources.

• 1. Verfasser: Chávez Albarrasín, María Fernanda (author)
• Weitere Verfasser: Gutiérrez Reinoso, Andrea Elizabeth (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2017
• Schlagworte: CONTABILIDAD Y AUDITORÍA; ANÁLISIS FINANCIERO; INDICADORES GESTIÓN PÚBLICA
• Online Zugang: http://repositorio.utc.edu.ec/handle/27000/4519