Auditoría Gubernamental

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Author: search.filters.author.Almeida Toro, Inés María

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    La determinación de los tributos y el presupuesto del Gobierno Autónomo Descentralizado Municipal de Santa Clara
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Almeida Toro, Inés María; DT - Mayorga Morales, Tito Patricio
    Decentralized Autonomous Governments (GAD) are entities that enjoy both political and administrative autonomy and financial. They are governed by principles of solidarity, equity, inter-regional integration and citizen participation. Why it is essential that the tax authorities to obtain the benefits, being transparent and efficient running activities, providing quality service and adequate to taxpayers. Municipal GAD, to have autonomy, have generated countless UN difficulties, because although there is a high number of taxes, the proceeds of these is very low ; And this is what causes that there is a high dependence on resources provided by the Central Government . : Why should I increase income its, collect everything that compete them, considering that handle 12 Income Taxes eight MASA and seven special contributions for improvements. The Santa Clara Municipal GAD makes no appropriate mechanisms or procedures to recover monies for municipal taxes, which does not allow the entity has sufficient resources to carry out the planned management. The financial authority is responsible for revenue collection and prior to the exercise of coercive action should exhaust negotiation and mediation bodies to collect overdue values. A reduced tax collection note, which generates limited works for the people. There is a high incidence of municipal taxes in the budget of the Autonomous Government Decentralized Municipal Santa Clara, so applying a proposal is necessary, that through an ordinance, how to improve tax collection improvements Special Contribution 1.5 per thousand on total assets and Municipal License.