Cuentas por cobrar de catastro del Gobierno Autónomo Descentralizado Municipal del cantón Caluma, provincia de Bolívar, periodo 2022-2023.
| dc.contributor.advisor | Menéndez Marquínez, Carlos Alberto | |
| dc.contributor.author | Montes Veliz, Jonathan Cristian | |
| dc.date.accessioned | 2024-09-05T19:13:40Z | |
| dc.date.available | 2024-09-05T19:13:40Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17220 | |
| dc.description | The case study examines the state of accounts receivable for cadastral purposes of the GAD of Caluma during the periods 2022-2023, revealing significant issues in tax collection. Justified by the need to ensure the municipality's financial sustainability, the study focuses on identifying deficiencies in collection that limit the available income for essential community projects and services. The primary objective was to evaluate the accounts receivable by reviewing the institution's financial statements and accounting reports. Using a mixed methodology, a documentary review and a comparative analysis of the income budget schedules were conducted, allowing for horizontal analysis to measure the influence of accounts receivable. The results indicated a general decrease in income collection and an increase in accounts receivable, highlighting the need to improve the efficiency of urban property tax collection. In conclusion, the inefficiency in collection affects the GAD of Caluma's ability to finance projects and services, underscoring the importance of implementing effective strategies and strengthening fiscal control and monitoring mechanisms. | es_ES |
| dc.description | The case study examines the state of accounts receivable for cadastral purposes of the GAD of Caluma during the periods 2022-2023, revealing significant issues in tax collection. Justified by the need to ensure the municipality's financial sustainability, the study focuses on identifying deficiencies in collection that limit the available income for essential community projects and services. The primary objective was to evaluate the accounts receivable by reviewing the institution's financial statements and accounting reports. Using a mixed methodology, a documentary review and a comparative analysis of the income budget schedules were conducted, allowing for horizontal analysis to measure the influence of accounts receivable. The results indicated a general decrease in income collection and an increase in accounts receivable, highlighting the need to improve the efficiency of urban property tax collection. In conclusion, the inefficiency in collection affects the GAD of Caluma's ability to finance projects and services, underscoring the importance of implementing effective strategies and strengthening fiscal control and monitoring mechanisms. | es_ES |
| dc.description.abstract | El caso de estudio examina el estado de las cuentas por cobrar por concepto de catastro del GAD de Caluma en los periodos 2022-2023, revelando una problemática significativa en la recaudación de impuestos. Justificado por la necesidad de asegurar la sostenibilidad financiera del municipio, el estudio se enfoca en identificar las deficiencias en la recaudación que limitan los ingresos disponibles para proyectos y servicios comunitarios esenciales. El objetivo principal fue evaluar las cuentas por cobrar mediante la revisión de los estados financieros y reportes contables de la institución. Utilizando una metodología mixta, se realizó una revisión documental y un análisis comparativo de las cédulas presupuestarias de ingresos, permitiendo un análisis horizontal para medir la influencia de las cuentas por cobrar. Los resultados indicaron una disminución general en la recaudación de ingresos y un aumento en las cuentas por cobrar, destacando la necesidad de mejorar la eficiencia en la recaudación de impuestos prediales urbanos. En conclusión, la ineficiencia en la recaudación afecta la capacidad del GAD de Caluma para financiar proyectos y servicios, subrayando la importancia de implementar estrategias efectivas y fortalecer los mecanismos de control y seguimiento fiscal. | es_ES |
| dc.format.extent | 45 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Cuentas | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Catastro | es_ES |
| dc.subject | Predios | es_ES |
| dc.title | Cuentas por cobrar de catastro del Gobierno Autónomo Descentralizado Municipal del cantón Caluma, provincia de Bolívar, periodo 2022-2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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