Incidencia de la cartera vencida en la gestión presupuestaria del GAD municipal del cantón Riobamba en el periodo 2022.

Abstract

"Based on this paradigm, the importance of the study arises, as a contribution to the social sciences, with the aim of analyzing the incidence of the overdue portfolio in the budget management of the Decentralized Autonomous Municipal Government of the Riobamba canton in the 2022 period. The science of knowledge grounds reality through methodology, therefore, the positivist and constructivist current was considered, under a mixed approach, applying the inductive and empirical method, of a non-experimental and explanatory type. To find out the current situation, a survey was carried out among fifteen officials involved in the financial, tax and budgetary areas. From the findings, it was determined that the main taxes collected are taxes, fees and special contributions, being the elements by which taxpayers' debts increase, causing a high index of the overdue portfolio, due to lack of income, unemployment and lack of knowledge. Therefore, when correlating the variables, it is concluded that the overdue portfolio limits the availability of resources, conditioning the budgetary management of the Decentralized Autonomous Municipal Government of the Riobamba canton for the period 2022."