Factores que determinan la incobrabilidad de la cartera del Gobierno Autónomo Descentralizado del cantón Paján durante el periodo 2015 - 2016 y propuesta para reducir la cantidad de deudores.

Abstract

The purpose of this proposal is to identify the factors that affect the high rate of uncollectibility of the past due portfolio of the Municipal Autonomous Decentralized Government (GAD) of the Paján Canton, during the period 2015-2016. Through nonexperimental research, the proceeded to analyze the current situation of the collection of property taxes within the canton, the methods that were applied are inductive and deductive. The field study was conducted through the collection of information from previous years, in addition to 268 surveys highlighted to the population of the sector and two interviews addressed to the cantonal mayor and the person in charge of the financial area. The results of this investigation allowed to validate the factors that affect the uncollectibility of the Paján GAD portfolio, based on the low tax culture and ignorance of the tax law. The result of the proposal is that it managed to identify the high level of delinquency that the past due portfolio of Paján GAD taxes presents, which has been mainly caused by the non-payment of property taxes, it can be seen that between the 2016 - 2017 there was an increase of 31% in the collection of emissions; However, even though there was an improvement in the overdue portfolio at 12%, this occurred given that there was a reduction in the prescriptions of around 42%.