Cartera vencida del GAD Municipal de Baba periodo 2021-2022
| dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
| dc.contributor.author | Montoya Palma, Madelyn Maoly | |
| dc.date.accessioned | 2023-11-17T00:05:56Z | |
| dc.date.available | 2023-11-17T00:05:56Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15341 | |
| dc.description | This study is framed in the need to address a critical problem within the Municipal Decentralized Autonomous Government (GAD) of the Baba canton, related to the growing portfolio of past due taxes, especially in rural and urban properties. This acquires significant relevance, given that these resources are essential for the economic and social development of the region. During the 2021-2022 period, an increase in the overdue portfolio has been evident, which has generated challenges in financial management and compliance with short-term obligations, this generates a lack of financial availability that is very important for the municipality with the citizens. , the late payment of the inhabitants and the lack of tax culture generates complications for the profitability of the municipality and this causes the lack of compliance with their obligations. Through the analysis of financial indicators, this study has yielded mixed results regarding the profitability and liquidity of the GAD. As a result, the importance of tax education, the need for debt recovery strategies and the implementation of a specific action plan to address this problem are highlighted and, thus, guarantee a constant flow of income for the Baba canton. | es_ES |
| dc.description | This study is framed in the need to address a critical problem within the Municipal Decentralized Autonomous Government (GAD) of the Baba canton, related to the growing portfolio of past due taxes, especially in rural and urban properties. This acquires significant relevance, given that these resources are essential for the economic and social development of the region. During the 2021-2022 period, an increase in the overdue portfolio has been evident, which has generated challenges in financial management and compliance with short-term obligations, this generates a lack of financial availability that is very important for the municipality with the citizens. , the late payment of the inhabitants and the lack of tax culture generates complications for the profitability of the municipality and this causes the lack of compliance with their obligations. Through the analysis of financial indicators, this study has yielded mixed results regarding the profitability and liquidity of the GAD. As a result, the importance of tax education, the need for debt recovery strategies and the implementation of a specific action plan to address this problem are highlighted and, thus, guarantee a constant flow of income for the Baba canton. | es_ES |
| dc.description.abstract | Este estudio se enmarca en la necesidad de abordar un problema crítico dentro del Gobierno Autónomo Descentralizado (GAD) Municipal del cantón Baba, relacionado con la creciente cartera vencida en sus tributos, en especial en los predios rurales y urbanos. Esto adquiere una relevancia significativa, dado que estos recursos son esenciales para el desarrollo económico y social de la región. Durante el período 2021-2022, se ha evidenciado un incremento en la cartera vencida, lo que ha generado desafíos en la gestión financiera y el cumplimiento de obligaciones a corto plazo, esto genera fata de disponibilidad financiera que es muy importante para el municipio con los ciudadanos, la morosidad de los habitantes y la falta de cultura tributaria genera complicaciones para la rentabilidad del municipio y esto causa de la falta de cumplimiento de sus obligaciones. A través del análisis de indicadores financieros, este estudio ha arrojado resultados mixtos en cuanto a la rentabilidad y liquidez del GAD. Como resultado, se destacan la importancia de la educación tributaria, la necesidad de estrategias de recuperación de deudas y la implementación de un plan de acción específico para abordar esta problemática y, así, garantizar un flujo constante de ingresos para el cantón Baba. | es_ES |
| dc.format.extent | 48 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 | Cartera Vencida | es_ES |
| dc.subject | GAD Municipal | es_ES |
| dc.subject | Análisis Financiero | es_ES |
| dc.subject | Educación Tributaria | es_ES |
| dc.subject | Gestión Financiera | es_ES |
| dc.title | Cartera vencida del GAD Municipal de Baba 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