Impacto de la recaudación de impuestos seccionales en el presupuesto del Gobierno Autónomo Descentralizado del Cantón Portovelo en el año 2019

Abstract

The work carried out aims to determine which are the main collections by the Decentralized Autonomous Government (GAD) of Portovelo and analyze the impact that sectional taxes have on the budget carried out for the year 2019, within the investigation it was possible to detect that the collection of sectional taxes, it is not considered representative since it does not even reach a 10% contribution to the budget, compared to the transfers made by the government to each GAD whose level of participation or contribution is 36% where the proceeds were allocated to invest in strategic areas within the Portovelo canton such as studies for the recovery of the banks of the Yellow River, assigning projects with the MIES, preserving cultural and architectural heritage. In order for the collection of sectional taxes to improve, it is necessary to identify the main shortcomings in the tax collection process on the part of the GAD of Portovelo, for that it was necessary the intervention of an expert who, through an interview, made known what they are. The main factors that influence the collection of sectional taxes, within the applied methods it was necessary to apply mainly documentary research, due to the amount of information handled by the GAD, being the only source of information for the present work. Finally, it is necessary to establish measures to improve the collection of these taxes, and increase the contribution to future budgets.