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Cartera vencida del GAD del cantón Baba
dc.contributor.advisor | Espinoza, Wilmer | |
dc.contributor.author | Calero Muñoz, Ileana Jazmín | |
dc.date.accessioned | 2020-05-06T23:35:30Z | |
dc.date.available | 2020-05-06T23:35:30Z | |
dc.date.issued | 2020 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7848 | |
dc.description | The purpose of this case study is to provide a tool to support the municipal tax administration in its quest to improve self-management income, according to the constitutional mandate, the Municipal Decentralized Autonomous Governments must generate their own financial resources, so that they can be reinvested in social works of benefit to the community, therefore the municipalities of the country must make enormous efforts to increase their self-management income, the maximization of tax revenues must acquire greater relevance in the municipal financial areas, since these represent sources of important income, therefore the objective of this study is to present a proposal based on strategies to improve the collection of taxes for urban, rustic properties, prior to an analysis of the municipal portfolio. To carry out this case, a set of analyzes, document observations and questionnaires were used that work in the municipality, once with the results obtained, it was concluded that the municipality of Baba is deficient in the process of collection of taxes on urban and rustic properties and a lack of tax culture among the inhabitants of the Baba canton. | es_ES |
dc.description | The purpose of this case study is to provide a tool to support the municipal tax administration in its quest to improve self-management income, according to the constitutional mandate, the Municipal Decentralized Autonomous Governments must generate their own financial resources, so that they can be reinvested in social works of benefit to the community, therefore the municipalities of the country must make enormous efforts to increase their self-management income, the maximization of tax revenues must acquire greater relevance in the municipal financial areas, since these represent sources of important income, therefore the objective of this study is to present a proposal based on strategies to improve the collection of taxes for urban, rustic properties, prior to an analysis of the municipal portfolio. To carry out this case, a set of analyzes, document observations and questionnaires were used that work in the municipality, once with the results obtained, it was concluded that the municipality of Baba is deficient in the process of collection of taxes on urban and rustic properties and a lack of tax culture among the inhabitants of the Baba canton. | es_ES |
dc.description.abstract | La finalidad del presente caso de estudio es brindar una herramienta de apoyo a la administración tributaria municipal en su afán de mejorar los ingresos de autogestión, de acuerdo al mandato constitucional, los Gobiernos Autónomos Descentralizados Municipales deben generar sus propios recursos financieros, para que puedan ser reinvertidos en obras sociales de beneficio a la comunidad, por tanto las municipalidades del país deben realizar enormes esfuerzos para incrementar sus ingresos de autogestión, la maximización de los ingresos tributarios debe adquirir mayor relevancia en las áreas financieras municipales, ya que estas representan fuentes de importantes ingresos, por ende el objetivo de este estudio es presentar una propuesta basada en estrategias para mejorar la gestión de cobro por impuestos a los predios urbanos, rústicos, previo a un análisis a la cartera municipal. Para llevar a efecto el presente caso, se utilizó un conjunto de análisis, observaciones de documentos y cuestionarios funcionarios públicos que laboran en el municipio, una vez con los resultados obtenidos, se llegó a la conclusión que el municipio de Baba tiene deficiencia en el proceso de recaudación de impuestos a los predios urbanos y rústicos y una falta de cultura tributaria entre los habitantes del cantón Baba. | es_ES |
dc.format.extent | 27 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 | Impuesto | es_ES |
dc.subject | Cartera Vencida | es_ES |
dc.subject | Devengado | es_ES |
dc.subject | Emisiones | es_ES |
dc.subject | Cobranza | es_ES |
dc.subject | Título de Crédito | es_ES |
dc.subject | Análisis | es_ES |
dc.subject | Cédulas Presupuestarias | es_ES |
dc.subject | Administración Tributaria | es_ES |
dc.subject | Predios Urbanos | es_ES |
dc.subject | Predios Rústicos | es_ES |
dc.title | Cartera vencida del GAD del cantón Baba | es_ES |
dc.type | bachelorThesis | es_ES |