Browsing by Author "Cruz Tobar, Mayra Aracelly"

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    Procedimientos de recaudación del Impuesto Predial Rural y su relación con la ejecución presupuestaria del GAD Municipal del cantón Chambo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) Cruz Tobar, Mayra Aracelly; DT - Álvarez Jiménez, Elsy Marcela
    The Decentralized Municipal Autonomous Government of Chambo canton is a public legal entity, with political, administrative and financial autonomy that formulates and executes the plans of development and territorial order, with the purpose of planning programs, planes and projects to be implemented through the actions of Local Government development. To stimulate the projects of works and services with quality and opportunity, ensuring the social and economic development of the population, with the direct and effective participation of the different social actors, within a framework of transparency and institutional ethics and the optimal use of resources. (Plan for the development and territorial organization of Chambo canton, 2009) At present, it has been shown that laws in Ecuador have evolved in favor of achieving social economic impartiality for citizens, which has caused significant changes in the country's economy. When replacing the Law of Municipal Regime with the Organic Code of Territorial Ordering Autonomy and Decentralization in 2010, new guidelines are established for the creation of taxes within the Decentralized Autonomous Governments, be these Provincial Councils, Municipalities and Parish Boards. The Municipalities, being an area formed by a locality and the lands that surround are usually a basic or small administrative division with own representative leaders, reason why the urban development and the adornment is related to the level and the quality of life of its so that the authorities must make excellent decisions to finance and meet these needs. Additionally, taking into account that the main source of income through the self-management of the municipalities are the taxes, which are an important item to contribute to the development of citizenship, it is necessary that the catastrophe of buildings is located in both the physical, technical, legal and natural aspect, so that a mayor collection of own funds is added the reinvestment in the execution of the public work. In the present work of investigation is carried out the study of the Procedures of Rural Property Tax Collection of the Municipal Government of Chambo, for which it has been decided to analyze how the procedures of collection of the Rural Property Tax and Budgetary Execution are related, taking data of the year 2014-2016 for their respective analysis, in addition to analyzing the percentage that represents the collection of taxes against the other taxes that exists through a financial analysis and in the same way performs the analysis of the past-due portfolio of the rural estates . It is also important to note that an analysis of the level of efficiency has been carried out, that is, the percentage represents the rural property tax against the codified budget that the municipality performs in the years 2014 to 2016.