Browsing by Author "Villacís Damacela, Cristina Leonor"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Gestión de la recaudación del impuesto a la patente municipal y su impacto en el presupuesto financiero en el GAD Municipalidad de Ambato período 2016
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-04) Villacís Damacela, Cristina Leonor; DT - Vayas López, Álvaro Hernán
    The present investigation has as general objective to analyze the management in the collection of the tax to the municipal patent and its impact in the financial budget in the GAD, since in the actuality several inconveniences are registered within the collection of this tribute, since it has been detected as a central problem, the lack of updating of patent cadastres generated by a series of circumstances, for example, the non-synchronization of data between the Municipality and the institutions involved (SRI and Provincial Civil Registry), which has generated wrong information within the registries. From that, the research focus was qualitative-quantitative, accompanied by a bibliographic research, which helped to theoretically sustain the variables under study, while through field research the reality of the problematic phenomenon was palpable, In relation to the technique designed for the collection of information, this was a survey structured by 10 questions, the same one that was applied to a sample of 382 taxpayers of the total of 60,183 registered taxpayers in the SRI. In addition, an overall analysis of the breakdown of each tax managed within the institution during the periods 2014-2016 was carried out, it was also possible to determine the participation percentage of the tax on the patent in the general tax collection. Under these characteristics, among the main findings it was possible to determine that the participation of the patent tax in relation to the total collection between 2014 and 2015 is maintained at 18% while for 2016 it decreases by 13% said participation. It is mainly due to the insufficient management in the collection of the item by municipal patents, on the other hand, the ignorance of the taxpayers in relation to the application and nature is evident, given that the institution has not been concerned about socializing the population and creating a tributary culture. Under these antecedents and as a response to the problem, it was proposed to design an improvement to the collection management through four aspects: design of strategies, tools for the service of collection management, design of management indicators and establishment of an action plan