La gestión de cobro de los tributos en el presupuesto del Gobierno Autónomo Descentralizado Municipal de Tisaleo

Abstract

The present investigation aims to respond to the problems detected within the Municipal GAD of Tisaleo related to its collection management and in this way determine how it influences its budget, so this research will be very useful for the institution under study, As it will provide the necessary tools to establish adequate collection processes, aimed at reducing the portfolio overdue by Collection Management. With this research will be provided with strategies and tools for the optimum process of portfolio recovery and in turn reflect better indicators, which in turn will prevent the Municipal GAD of Tisaleo, is subject to observations by the control entities, also May reflect positive indicators that allow access to financing by the central government to crystallize projects and works that will benefit its people. The collection of information was obtained through a survey was made to 376 contributors as well as an interview with the administrative staff, which helped us to diagnose the causes of why the taxpayer is behind in his taxes. For the researcher it will be very gratifying to be able to contribute with this research that will help this institution, which has some shortcomings in the management and management of Collection, in addition that will put into practice the knowledge acquired in the academic training itself that will benefit the Municipal GAD of Tisaleo.