Análisis del proceso de recaudación, impacto presupuestario y propuesta de mejoramiento de la aplicación del Impuesto de Patentes Municipales en el “GAD Municipal de Azogues” de la ciudad de Azogues, provincia del Cañar, años 2011-2012

Abstract

The tax systems of the governments have had the goal of collecting income through taxes for public investment. It provides balance in the cantonal economy and control the establishment of economic activities, but the collection of taxes has always been difficult because the taxpayers resists to declare and pay in a timely and truthful manner. Added to this the deficient levels of tax culture because the taxable people oblige to pay taxes, keep their individual interests, and they put in a second plan the effective compliance of the law. Due to the patent tax is a municipal income tax of Decentralized Self-government of Azogues, the present investigative work has been developed with the principal purpose to do an analysis to the process of collection. We aim to determine which are the factors that impede the effective charge of the taxes. Also, verify the budgetary impact suffered by the local authority when taxpayers do not carry out opportunely the payment of such taxes. Finally, we establish a recommendation to improve the level of income; the purpose has been structured in six chapters. They permit a better vision about the topic that we treat. Having in consideration the most relevant findings, we have been able to note a high percentage of unfamiliarity on the part of passive people about the patent tribute, lack of updates the cadaster patent, incoordination in the financial area, insufficient analysis of overdue, legal precepts not as explicit, and the lack of cooperation from the Internal Revenue Service (IRS) of Cañar with the municipal entity; all of these have impeded that the local government would able to collect the Tax Patent fully. Thus, the present work pretends to be useful to the sectional government of Azogues, and also, as a method of research support for the reader.