Factores determinantes en la recaudación de tasas del Gobierno Autónomo Descentralizado Municipal del Cantón Chaguarpamba, 2019.

Abstract

The research report was developed with the aim of analyzing the determinants in the collection of fees from the Municipal Decentralized Autonomous Government of the Chaguarpamba canton, both personal and institutional, both personal and institutional, manifested intrinsically in tax non-compliance; to ensure scientific rigour, empirical methods were used in data collection such as the survey applied to the taxpayers of the canton, information processed with statistical methods and based on the relationship with theoretical methods. The main conclusions of the research stem from the presence of determinants in the population being identified as a social, economic and cultural factor that limit the dynamics of collection between the tax administration and the taxpayer; common characteristic in populations that are most representatively made up of rural areas, therefore their income depends on transfers from the central government.