Recaudación de impuestos y su efecto en el ingreso corriente del Gobierno Autónomo Descentralizado Municipal del Cantón Montalvo periodo 2021-2022.
| dc.contributor.advisor | Garofalo Velasco, Darly Agnelio | |
| dc.contributor.author | Chiguano Rivera, Andrés Ricardo | |
| dc.date.accessioned | 2023-11-08T14:37:36Z | |
| dc.date.available | 2023-11-08T14:37:36Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15105 | |
| dc.description | In Ecuador, the decentralized autonomous governments are responsible for collecting taxes from taxpayers and each one will do so in accordance with the territorial limits and in accordance with the legal framework allowed by the Organic Code of Territorial Organization of the National Government. According to COOTAD, the financial resources of the Gads are from self- managed income from the collection of taxes on urban and rural property, vehicle taxes, license plates and patents, taxes on profits, etc. and others such as the allocation it receives from the government, resources from financing, legal transfers and donations. The municipalities are autonomous organizations that are supported by annual taxes, I feel this is one of the own income within the Decentralized Autonomous Governments, this autonomous entity provides improvements and comfort in public spaces such as parks, fields, among others, thus giving a better quality of life for citizens. The municipality of Canton Montalvo decreased its current income on overdue loans in the period 2022 due to the lack of tax culture on the part of taxpayers, harming their income reflected in the budget schedules compared in the two periods of 2021 and 2022. In this case study, the report of the income budget schedule for the years 2021 and 2022 will be used as a tool, which will provide me with detailed information on how much the current income was for each year and for each item for subsequent analysis. | es_ES |
| dc.description | In Ecuador, the decentralized autonomous governments are responsible for collecting taxes from taxpayers and each one will do so in accordance with the territorial limits and in accordance with the legal framework allowed by the Organic Code of Territorial Organization of the National Government. According to COOTAD, the financial resources of the Gads are from self- managed income from the collection of taxes on urban and rural property, vehicle taxes, license plates and patents, taxes on profits, etc. and others such as the allocation it receives from the government, resources from financing, legal transfers and donations. The municipalities are autonomous organizations that are supported by annual taxes, I feel this is one of the own income within the Decentralized Autonomous Governments, this autonomous entity provides improvements and comfort in public spaces such as parks, fields, among others, thus giving a better quality of life for citizens. The municipality of Canton Montalvo decreased its current income on overdue loans in the period 2022 due to the lack of tax culture on the part of taxpayers, harming their income reflected in the budget schedules compared in the two periods of 2021 and 2022. In this case study, the report of the income budget schedule for the years 2021 and 2022 will be used as a tool, which will provide me with detailed information on how much the current income was for each year and for each item for subsequent analysis. | es_ES |
| dc.description.abstract | En el Ecuador los gobiernos autónomos descentralizados son los encargados de la captación de impuestos por parte de los contribuyentes y cada uno lo hará acorde a los límites territoriales y acorde el marco legal que le permite el Código Orgánico de Organización Territorial del Gobierno Nacional. Según la COOTAD los recursos financieros de los Gads son por ingresos de propia gestión por el cobro de impuestos a la propiedad urbana y propiedad rural, impuesto vehiculares, matrículas y patentes, impuestos a las utilidades, etc. y otros tales como por la asignación que recibe por parte del gobierno, recursos provenientes de financiamiento, transferencia legales y donaciones. Los municipios son organismos autónomos que se sustentan con los impuestos anules siento este uno de los ingreso propio dentro de los Gobiernos Autónomos Descentralizados, este ente autónomo brinda mejoras y comodidad en los espacios públicos como son los parques, canchas, entre otros dando así una mejor calidad de vida a la ciudadanía. El municipio del Cantón Montalvo disminuyo sus ingresos corrientes en cartera vencida en el periodo 2022 a causa de la falta de cultura tributaria de parte de los contribuyentes perjudicando su ingreso reflejados en la cedulas presupuestarias comparados en los dos periodos del año 2021 y 2022. En este estudio de caso se utilizará como herramienta el reporte de la cedula presupuestaria de ingresos de los años 2021 y 2022 la cual me brindará información detallada de cuanto fue el ingreso corriente de cada año y por cada rubro para su posterior análisis. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Recaudación | es_ES |
| dc.subject | Ingreso corriente | es_ES |
| dc.subject | Cartera vencida | es_ES |
| dc.subject | Asignación | es_ES |
| dc.subject | Financiamiento | es_ES |
| dc.subject | Cédula presupuestaria | es_ES |
| dc.subject | Contribuyentes y donaciones | es_ES |
| dc.title | Recaudación de impuestos y su efecto en el ingreso corriente del Gobierno Autónomo Descentralizado Municipal del Cantón Montalvo periodo 2021-2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador