Cuentas por cobrar de los tributos del Gobierno Autónomo Descentralizado Municipal del Cantón Urdaneta en el periodo 2023.
| dc.contributor.advisor | Moran Rodríguez, Petita Susana | |
| dc.contributor.author | Padilla Rodríguez, Gloria Judith | |
| dc.date.accessioned | 2024-09-06T14:43:43Z | |
| dc.date.available | 2024-09-06T14:43:43Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17241 | |
| dc.description | This study addresses a growing issue within the Decentralized Autonomous Government (GAD) of the Urdaneta Canton concerning accounts receivable from taxes. This issue is primarily caused by taxpayer non-compliance, which leads to a reduction in revenue from own activities, resulting in limited financial resources for the institution. The main objective of this research is to analyze the accounts receivable from taxes of the Urdaneta Canton municipal GAD during the year 2023 through the review of the provided accounting information. A mixed methodology was employed with both qualitative and quantitative approaches, combining techniques such as internal control questionnaires, interviews, review of accounting documents, and financial analysis. The study identified an internal control system that requires attention, poor collection management, and a lack of enforcement of collection policies. Financial analysis revealed significant reliance on receivables from potable water, as well as urban and rural properties. The examination of arrears using financial indices showed high levels in areas such as potable water service, construction and expansion projects, and both urban and rural properties, which affects the GAD's financial capacity to execute essential works, services, and projects for community development. | es_ES |
| dc.description | This study addresses a growing issue within the Decentralized Autonomous Government (GAD) of the Urdaneta Canton concerning accounts receivable from taxes. This issue is primarily caused by taxpayer non-compliance, which leads to a reduction in revenue from own activities, resulting in limited financial resources for the institution. The main objective of this research is to analyze the accounts receivable from taxes of the Urdaneta Canton municipal GAD during the year 2023 through the review of the provided accounting information. A mixed methodology was employed with both qualitative and quantitative approaches, combining techniques such as internal control questionnaires, interviews, review of accounting documents, and financial analysis. The study identified an internal control system that requires attention, poor collection management, and a lack of enforcement of collection policies. Financial analysis revealed significant reliance on receivables from potable water, as well as urban and rural properties. The examination of arrears using financial indices showed high levels in areas such as potable water service, construction and expansion projects, and both urban and rural properties, which affects the GAD's financial capacity to execute essential works, services, and projects for community development. | es_ES |
| dc.description.abstract | Este estudio aborda un problema creciente dentro del Gobierno Autónomo Descentralizado (GAD) municipal del Cantón Urdaneta en las cuentas por cobrar correspondientes a tributos, originado principalmente por el incumplimiento de los contribuyentes, lo cual conlleva la disminución de los ingresos provenientes de actividades propias, ocasionando recursos financieros limitados para la institución. El objetivo general de esta investigación consiste en analizar las cuentas por cobrar de los tributos del GAD municipal del Cantón Urdaneta durante el periodo 2023, mediante la revisión de la información contable proporcionada. Para ello se utilizó una metodología mixta con enfoque cualitativo y cuantitativo que combino la utilización de diversas técnicas tales como la aplicación cuestionario de control interno, entrevista, revisión de documentación contable y análisis financieros. Se identificó un control interno que requiere atención, una gestión de cobranza deficiente y la falta de aplicación de políticas de cobro. Mediante el análisis financiero se determinó una dependencia importante en las cuentas por cobrar agua potable, predios urbanos y rurales. Tras examinar la morosidad mediante la aplicación del índice financiero se encontraron niveles altos en áreas como el servicio de agua potable, construcciones y ampliación de obras y sistema de agua potable y predios urbanos y rurales, afectando la capacidad financiera del GAD al ejecutar obras, servicios y proyectos esenciales para el desarrollo de la comunidad. | es_ES |
| dc.format.extent | 79 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 | Recaudación | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Tributos | es_ES |
| dc.subject | Autonomía financiera | es_ES |
| dc.subject | GAD Municipal | es_ES |
| dc.title | Cuentas por cobrar de los tributos del Gobierno Autónomo Descentralizado Municipal del Cantón Urdaneta en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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