La acción coactiva y su incidencia en la cartera por tributos no recaudados del Gobierno Autónomo Descentralizado Municipal de Baños de Agua Santa en el año 2013.

Abstract

The present work of thesis for independent modality the coercive action and his incident is focused in the study in the portfolio by not collected taxes. The methodology used for this investigation is field, because this investigation need to watch the place was visited where the collection of taxes is realized; and it is documentary since it needed sources of internal information of the Treasury department of the Autonomous Decentralized Municipal Government of Baños de Agua Santa to know, to extend and to base this work. A great majority of contributors of the Autonomous Decentralized Municipal Government of Baños de Agua Santa support hanging values for municipal taxes with what one proposes the application an operative guide of application the coercive action for an opportune recovery of municipal obligations.