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Registros de Impuestos, Tasas y Contribuciones en el Departamento de Rentas del GAD Municipal de Puebloviejo Periodo 2017 – 2018
| dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
| dc.contributor.author | Cortez Suárez, Madelaine Nicole | |
| dc.date.accessioned | 2020-05-05T03:55:30Z | |
| dc.date.available | 2020-05-05T03:55:30Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7762 | |
| dc.description | Tax collection in Ecuador represents one of the main sources of financing for state agencies. Currently, for the Decentralized Autonomous Governments, taxes, fees and contributions embody one of the revenues of their management, therefore the efficiency in the collection of these taxes leads to the development of their competences. This investigation has been directed to the Registries of Taxes, Rates and Contributions in the Revenue Department of the Municipal GAD of Puebloviejo Period 2017 - 2018. In this entity the values that are collected by said taxes show a decrease, one of the reasons is the default of payment by the taxpayer and the lack of requirement of the entity. All this leads to the accelerated increase in accounts receivable from previous years, which by not applying a mechanism that allows the recovery of the portfolio directly affects the self-management of the company. This study aims to know and analyze each of the critical points that lead to the decrease in the values that are estimated to be collected. For the development of this work, research techniques such as interview, observation and the information provided by the entity were used. | es_ES |
| dc.description | Tax collection in Ecuador represents one of the main sources of financing for state agencies. Currently, for the Decentralized Autonomous Governments, taxes, fees and contributions embody one of the revenues of their management, therefore the efficiency in the collection of these taxes leads to the development of their competences. This investigation has been directed to the Registries of Taxes, Rates and Contributions in the Revenue Department of the Municipal GAD of Puebloviejo Period 2017 - 2018. In this entity the values that are collected by said taxes show a decrease, one of the reasons is the default of payment by the taxpayer and the lack of requirement of the entity. All this leads to the accelerated increase in accounts receivable from previous years, which by not applying a mechanism that allows the recovery of the portfolio directly affects the self-management of the company. This study aims to know and analyze each of the critical points that lead to the decrease in the values that are estimated to be collected. For the development of this work, research techniques such as interview, observation and the information provided by the entity were used. | es_ES |
| dc.description.abstract | La recaudación de tributos en el Ecuador representa uno de las principales fuentes de financiamiento para los organismos estales. En la actualidad para los Gobiernos Autónomos Descentralizados los impuestos, tasas y contribuciones personifican uno de los ingresos propios de su gestión, por ello la eficiencia en la recaudación de estos tributos conlleva al desarrollo de sus competencias. Esta investigación ha sido direccionada a los Registros de Impuestos, Tasas y Contribuciones en el Departamento de Rentas del GAD Municipal de Puebloviejo Periodo 2017 – 2018. En dicha entidad los valores que son recaudados por dichos tributos presentan una disminución, una de las razones es el incumplimiento del pago por parte del contribuyente y la falta de exigencia de la entidad. Todo esto conlleva al aumento acelerado de las cuentas por cobrar de años anteriores, que al no aplicar un mecanismo que permite la recuperación de la cartera afecte de manera directa la autogestión de la empresa. Este estudio pretende conocer y analizar cada uno de los puntos críticos que conllevan a la disminución de los valores que se estima recaudar. Para desarrollo de este trabajo se utilizaron las técnicas investigación como la entrevista, observación y la información proporcionada por la entidad. | es_ES |
| dc.format.extent | 37 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Impuestos | es_ES |
| dc.subject | Tasas | es_ES |
| dc.subject | Contribución | es_ES |
| dc.subject | Municipio | es_ES |
| dc.subject | Ingresos | es_ES |
| dc.title | Registros de Impuestos, Tasas y Contribuciones en el Departamento de Rentas del GAD Municipal de Puebloviejo Periodo 2017 – 2018 | es_ES |
| dc.type | bachelorThesis | es_ES |
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