Los ingresos tributarios y su incidencia en el presupuesto del gobierno autónomo descentralizado municipal del cantón Esmeraldas, período 2012-2015
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2016-09-02
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Universidad de Guayaquil Facultad de Ciencias Económicas
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Los Gobiernos Autónomos Descentralizados Municipales en su calidad de entes autónomos política, administrativa y financieramente y de acuerdo a la Constitución Política del Ecuador, deben generar y administrar sus propios recursos financieros los que provendrán de diferentes fuentes, siendo una de estas los tributos establecidos por ley. Teniendo como antecedentes lo expuesto, se hace necesario realizar un estudio de aquellos factores que no permiten un incremento considerable de los ingresos tributarios del GAD Municipal del Cantón Esmeraldas, desaprovechando su potencial recaudatorio, limitando su solvencia y autonomía, y, convirtiéndolo en un ente altamente dependiente de las Transferencias del Presupuesto General del Estado y de los recursos provenientes del financiamiento; para la prestación de obras y servicios a la población de su jurisdicción.
The Autonomous Municipal Decentralized Governments, as autonomous political, administrative and financial entities and according to the Political Constitution of Ecuador, must generate and manage their own financial resources that will come from different sources, being one of these taxes established by law . Having as antecedents the above, it is necessary to make a study of those factors that do not allow a considerable increase of the tax revenues of the Municipal GAD of the Esmeraldas Canton, wasting its collection potential, limiting its solvency and autonomy, and, turning it into a highly Dependent on the Transfers of the General Budget of the State and of the resources coming from the financing; For the provision of works and services to the population of its jurisdiction.
The Autonomous Municipal Decentralized Governments, as autonomous political, administrative and financial entities and according to the Political Constitution of Ecuador, must generate and manage their own financial resources that will come from different sources, being one of these taxes established by law . Having as antecedents the above, it is necessary to make a study of those factors that do not allow a considerable increase of the tax revenues of the Municipal GAD of the Esmeraldas Canton, wasting its collection potential, limiting its solvency and autonomy, and, turning it into a highly Dependent on the Transfers of the General Budget of the State and of the resources coming from the financing; For the provision of works and services to the population of its jurisdiction.
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INDICADORES DE GESTIÓN, GASTOS PRESUPUESTAROS, INGRESOS PRESUPUESTARIOS