Evaluación del comportamiento del impuesto a la patente municipal y el impuesto del 1.5 X 1000 sobre los activos totales en el G.A.D. municipal de Santa Cruz, en el 2017 - 2019.

Abstract

The investigation is based on the importance of the management of the Municipal GAD of the Canton Santa Cruz, in terms of the activities of collecting the Municipal Patent tax and the 1.5 per thousand on total assets, with the purpose of evaluating its behavior between 2017 As of 2019, taking into account that the country has endured various situations that may affect the compliance with the payment of taxes by taxpayers, natural persons and legal companies that are obliged to cancel said taxes. The investigation of the problem was carried out through a methodological plan in which various designs were established that complemented each other, which are observational, retrospective and cross-sectional, in addition, they were supported by exploratory research to know the situation about the behavior of the indicated taxes and the descriptive one for the elaboration of inference based on the results obtained through the use of information gathering techniques and instruments. This allowed denoting that there are various factors that affect collection, during the 2017 period a slight decrease was observed, for 2018 and 2019 there is an increase in the capacity to capture income from municipal taxes and of 1.5 per thousand on total assets. However, with the effects of the pandemic crisis, the situation became changeable as collection levels decreased considerably. Therefore, the application of measures that contribute to improving the recruitment process as a payment agreement, exemptions of interest for accumulated fines, tax incentives, among others, was recommended.