Contabilidad y Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/978

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Subject: search.filters.subject.GAD MUNICIPAL

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    Cartera vencida y ejecución presupuestaria en el GAD Baños de Agua Santa
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2025-02) Frias Paredes, Luis Gustavo; DT - Naranjo Santamaría, Joselito Ricardo
    El proyecto integrador desarrollado, tuvo como objetivos evaluar la cartera vencida en el GAD Baños de Agua Santa para cumplir con la ejecución presupuestaria, aplicando una metodología cuantitativa y cualitativa, la cual permitió analizar la situación del GAD de una manera más precisa. Para conocer las variables de su cumplimiento, se procedió a analizar los ingresos y egresos de los años 2022 y 2023, con la ayuda de indicadores presupuestarios e indicadores socioeconómicos, esta acción permitió establecer el grado de cumplimiento del presupuesto, reflejando así la situación actual y el porcentaje de cumplimiento del presupuesto en beneficio al cantón. Los resultados obtenidos son positivos, dado que, la institución presenta un buen cumplimiento del presupuesto en el año fiscal, no obstante, la cartera vencida no se ha recuperado según lo planificado. El presupuesto se pudo ejecutar con los ingresos obtenidos y designados, los ingresos de autogestión permitieron el cumplimiento del presupuesto.
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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.
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    La cultura tributaria y su incidencia en la recaudación de impuestos municipales del Gobierno Autónomo Descentralizado del Cantón Pastaza
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría, 2015-05) Chávez Silva, Alejandra Margarita; DT - Mantilla Falcón, Luis Marcelo
    This research develops a study, of interest mainly for the Canton Municipal GAD Pastaza and its taxpayers, the Tax Culture involves the degree of knowledge among citizens about their rights and duties in tax matters because it is one that allows providing information on taxes for citizens to know the advantages of prompt and timely payment of the same and thus the Pastaza Canton Municipal GAD can fulfill its obligation to guarantee a good life for their citizens and provide the population the basic services it requires, based on the need of the resources that come from the collection of taxes. The results show the ignorance of the population about the different taxes that must be canceled in municipal government and what are its benefits, generating distrust taxpayers regarding payment of their taxes, so they should be required to perform them, based as identified, the aim of this study was the "Developing a Municipal Tax Guide to instruct and provide back taxpayers Pastaza Canton, so that they have clear and accurate information to properly fulfill their tax obligations "; based on a guide to update you about the different types of tax information, your payment with the exceptions of each, providing the user a tool to assess and updated on the type and taxes applicable in the Municipal Government, being the foundation; improve the tax culture that has the population based on the acquisition of knowledge about strengthening their tax responsibilities and thus reduce accounts receivable related to municipal taxes and create awareness of voluntary taxation.