Documentos tributarios y contables que utilizan los gobiernos autónomos descentralizados municipales por cobro de impuestos tasas y contribuciones de mejora.

Abstract

The objective of this research work is to identify the tax and accounting documents that support the Autonomous Decentralized Municipal Governments when they collect the different taxes, fees and contributions for improvement, through a thorough bibliographic review of the different legal regulations for thus demonstrate how these entities sustain their income. The methodology used was qualitative through the hermeneutic method by using the various regulations and regulations governing the public sector, therefore it was obtained as a result that in these non-financial public sector institutions are issued sales vouchers such as the invoice when they make collections of the different taxes as they are for taxes, rates and contributions of improvement which serves as a tax document, as accounting documents the vouchers of payment are used, as administrative document in certain cases this type of voucher is issued, it is more used when a tax is canceled and in addition to this, another type of vouchers is issued, such as pre-printed and pre-paid receipt vouchers depending on the case that merits it, which is supported in the Regulation of Proof of Sale, Retention and Supplementary Documents and also in the Technical Standard of Internal Control of the Gener Controlaría to the State.