Control interno en la dirección de avalúos y catastros y su incidencia en la recaudación del impuesto predial del Gad San Jacinto de Buena Fe, periodo 2017-2018

The Municipal Autonomous Decentralized Government of the San Jacinto Canton of Buena Fe is located in the center of the city Av. Siete de Agosto and Víctor Juez. The appraisals and cadastres department is in charge of the execution of an updated cadastral system and an appropriately determined property tax as stipulated by COOTAD in its Art. 496, 502, 516 and the National Technical Standard for the cadastre of urban real estate - rural areas that ensure the social and economic development of the population. The objective of the research is to evaluate the Internal Control in the Directorate of Appraisals and Cadastre and its incidence in the collection of the property tax of the GADM San Jacinto de Buena Fe. The information was collected through the application of the inductive, analytical and synthesis method, with the execution of research techniques such as eye, verbal and physical. The research found the development of the planning process with a level of confidence of 71% moderate and a level of risk of 29% low, the property tax is updated but there is inconsistency in the proper application of COOTAD and the National Technical Standard for the Cadastre which represents a 74% confidence and a 26% risk and finally the effectiveness of the collection of the property tax only in the urban sector is evidenced with 18.18% with respect to the collection programmed for the year 2018 and 14.40% in relation to the previous period. Keywords: Examination, methods, properties, collection, records

• 1. autor: Carranza Quimi, Evelyn Janina (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2019
• Hasła przedmiotowe: Examen, métodos, predios; Recaudación, registros
• Dostęp online: http://repositorio.uteq.edu.ec/handle/43000/6064