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Evaluación del Control Interno en los procesos de recaudación de los impuestos del GAD Municipal del Cantón Vinces correspondiente al año 2020
| dc.contributor.advisor | Espinoza Toalombo, Wilmer | |
| dc.contributor.author | Ching Flor, Paula Adriana | |
| dc.date.accessioned | 2021-11-24T16:47:41Z | |
| dc.date.available | 2021-11-24T16:47:41Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10678 | |
| dc.description | This case study is based on the Evaluation of Internal Control in the tax collection processes of the Municipal GAD of the Canton Vinces, through which it is intended to analyze the various situations by which the overdue portfolio in question is generated to the taxes , rates and contributions for the unfulfilled payments of the citizens, the lack of application and regulatory knowledge and current municipal ordinances, in addition to the lack of control and organization in their procedures to socialize the required information for the reasons that encourage and motivate the citizen to comply with its tax obligations, taking into account that it is a personal benefit for the executions proposed by the administration according to municipal works, because if the payments required for the consumption and provision provided are not generated, current income or income is directly affected self-management of the institution to continue executing the work plan In the canton. Therefore, the objective is to indicate each one of the situations that intervene in the collection of the payments made, which is why the collection of these taxes is not generated smoothly. During the 2020 period, the development of planned activities was affected by the decrease in the main collection items such as property taxes, fees and contributions due to external situations that occurred during this year compared to the previous period, reflected in the evaluation of risk and confidence for the procedures carried out. | es_ES |
| dc.description | This case study is based on the Evaluation of Internal Control in the tax collection processes of the Municipal GAD of the Canton Vinces, through which it is intended to analyze the various situations by which the overdue portfolio in question is generated to the taxes , rates and contributions for the unfulfilled payments of the citizens, the lack of application and regulatory knowledge and current municipal ordinances, in addition to the lack of control and organization in their procedures to socialize the required information for the reasons that encourage and motivate the citizen to comply with its tax obligations, taking into account that it is a personal benefit for the executions proposed by the administration according to municipal works, because if the payments required for the consumption and provision provided are not generated, current income or income is directly affected self-management of the institution to continue executing the work plan In the canton. Therefore, the objective is to indicate each one of the situations that intervene in the collection of the payments made, which is why the collection of these taxes is not generated smoothly. During the 2020 period, the development of planned activities was affected by the decrease in the main collection items such as property taxes, fees and contributions due to external situations that occurred during this year compared to the previous period, reflected in the evaluation of risk and confidence for the procedures carried out. | es_ES |
| dc.description.abstract | El presente estudio de caso está basado en la Evaluación del Control Interno en los procesos de recaudación de los impuestos del GAD Municipal del Cantón Vinces, mediante el cual se pretende analizar las diversas situaciones por las que se genera la cartera vencida en cuestión a los impuestos, tasas y contribuciones por los pagos incumplidos de los ciudadanos, la falta de aplicación y conocimientos reglamentarios y ordenanzas municipales vigentes , además la falta de control y organización en sus procedimientos para socializar la información requerida por los motivos que incentiven y motiven al ciudadano a cumplir con sus obligaciones tributarias, teniendo en cuenta que es un beneficio propio por las ejecuciones planteadas por la administración acorde a las obras municipales, debido a que si no se generan los pagos requeridos por el consumo y prestación brindada se afecta directamente los ingresos corrientes o de autogestión de la institución para seguir ejecutando el plan de trabajo en el cantón. Por lo tanto el objetivo es indicar cada una de las situaciones que intervienen en la recaudación de los pagos efectuados, motivo por el cual no se genera con fluidez el cobro de estos tributos. Durante el periodo 2020 se afectó el desarrollo de las actividades planificadas por la disminución de los principales rubros recaudadores como los impuestos sobre la propiedad, las tasas y contribuciones por las situaciones externas ocurridas durante este año en comparación con el periodo anterior, reflejados en la evaluación de riesgo y confianza por las procedimientos realizados. | es_ES |
| dc.format.extent | 29 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Recaudaciones | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Cartera vencida | es_ES |
| dc.title | Evaluación del Control Interno en los procesos de recaudación de los impuestos del GAD Municipal del Cantón Vinces correspondiente al año 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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