La gestión tributaria del gobierno autónomo descentralizado municipal del cantón Portoviejo y su incidencia en la recaudación de impuestos , período 2008-2012
Fecha
2015-08
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El GAD Municipal de Portoviejo, es una institución autónoma de tipo jurídico, con derecho público que se maneja de forma independiente en el ámbito político, administrativo y financiero en la recaudación de impuestos, tasas y contribuciones especiales de mejoras que tienen como base la normativa tributaria vigente y esto conlleva a conocer el ámbito de aplicación; los hechos generadores; los sujetos partícipes; las cuantías de los tributos; plazos y fechas de exigibilidad y, otros que contribuyen a una efectiva recaudación para revertirlos en obras para el bienestar común.
La Dirección Financiera de esta Municipalidad ha implantado y se encuentra en un proceso de mejorar sus recaudaciones, que permitan incrementar sus arcas y poder contribuir a la sociedad con obras que necesita en varios sectores, sean estos urbanos y rurales, para ello ha actualizado sus avalúos prediales mediante el Dpto. de Coactivas, lo ha hecho que se revisen en las sesiones las ordenanzas en lo referente a tributos para que se encuentren con la realidad actual de los servicios que dan, así mismo se ha incrementado la facilidades de pago para el pago de los mismos mediante convenios con los contribuyentes.
The Municipal GAD of Portoviejo is an autonomous institution of legal type, with public law that is handled independently in the political, administrative and financial field in the collection of taxes, fees and special contributions of improvements based on the tax regulations In force and this entails knowing the scope of application; The generating facts; The participant subjects; The amounts of taxes; Deadlines and dates of enforceability, and others that contribute to an effective collection to reverse them in works for the common welfare. The Financial Department of this Municipality has implemented and is in the process of improving its collections, allowing them to increase their coffers and be able to contribute to the society with works they need in various sectors, be they urban and rural, for this has updated their appraisals Through the Department of Coactives, has made it necessary to review in the sessions the ordinances in terms of taxes to meet the current reality of the services they provide, also has increased the payment facilities for payment Of them through agreements with taxpayers.
The Municipal GAD of Portoviejo is an autonomous institution of legal type, with public law that is handled independently in the political, administrative and financial field in the collection of taxes, fees and special contributions of improvements based on the tax regulations In force and this entails knowing the scope of application; The generating facts; The participant subjects; The amounts of taxes; Deadlines and dates of enforceability, and others that contribute to an effective collection to reverse them in works for the common welfare. The Financial Department of this Municipality has implemented and is in the process of improving its collections, allowing them to increase their coffers and be able to contribute to the society with works they need in various sectors, be they urban and rural, for this has updated their appraisals Through the Department of Coactives, has made it necessary to review in the sessions the ordinances in terms of taxes to meet the current reality of the services they provide, also has increased the payment facilities for payment Of them through agreements with taxpayers.
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GESTIÓN TRIBUTARIA, RECAUDACIÓN, IMPUESTOS