Contabilidad y Auditoria

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Recaudación de impuestos y ejecución de obra pública en el Gobierno Autónomo Descentralizado Municipal Intercultural y Plurinacional de Arajuno
(2017-06) Espinoza Sarango, Diana Raquel; DT - Álvarez Jiménez, Elsy Marcela
Arajuno was cantonized on July 25, 1996. It is located in the central area of the Amazon region, and is one of the largest cantons in the country despite having a population of only 6,491. Consequently, the GADMIPA was created, which is in charge of administering the transfers of the State, focusing on improving the quality of life of the inhabitants by means of the investment expenses. This case analysis aimed to analyze the collection of taxes and the execution of public works, to evaluate both the level of fulfillment of goals in income as well as the degree of effectiveness of the expenses according to the budget and to determine alternatives of improvement. We used the documentary modality, quantitative approach, level of exploratory, descriptive and correlational research. We took the technique of collecting secondary source information which are the budget execution statements. It is concluded that there is a direct relationship between the variables, that there is an adequate collection process due to its low performance of 80.96% in relation to the estimated and in terms of investment, a designation of 55.99% is registered in relation To total expenses.