Análisis de la cartera vencida y propuesta para mejorar la gestión de cobro de impuestos a los predios urbanos y rústicos del Gobierno Autónomo Descentralizado Municipal de Mocache

Abstract

The purpose of this research is to provide a tool to support the municipal tax administration in an effort to improve the income of self-management, according to the Constitution, the Municipal Government Autonomous Decentralized must generate its own resources, so they can be reinvested in social projects of benefit to the community, therefore the country's municipalities must make great efforts to increase its revenue from self, maximizing tax revenues must greater prominence in municipal financial areas, as these represent important sources income, therefore the aim of this study is to present a proposal based on management strategies to improve tax collection to rustic urban property, prior to analysis to municipal portfolio. To carry out this investigation, a set of analyzes, observations of documents and questionnaires to a sample of the population was used, as well as attached to the municipal management officials, once with the results obtained, I conclude that township Mocache deficient in tax collection process to urban and rural land and a lack of tax culture among the inhabitants of the county