Análisis de la Contribución Especial de Mejoras como ingreso propio del GAD Municipal de Portoviejo y su incidencia social, política y económica en los habitantes, durante los años comprendidos entre el 2011 al 2014.
Fecha
2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de tesis se ejecutó con la finalidad de notar la incidencia que
tiene la Contribución Especial de Mejoras en los ingresos propios del GAD
Municipal del Cantón Portoviejo, destacando que la Contribución Especial de
Mejoras es una figura tributaria que genera ingresos propios para la
administración pública local a partir de un beneficio real o presuntivo que captan
los propietarios de bienes inmuebles urbanos como consecuencia de la
ejecución de obras de infraestructura pública, debido a que este tributo es
considerado como la recuperación de la inversión pública para financiamiento de
futuras obras, es por esto que fue necesario determinar en este trabajo de tesis,
su proceso y las estrategias que ayudarán un óptimo recaudo de las mismas.
Por lo cual, la investigación fue de corte correlacional y exploratoria, basada en
fuentes tomadas de datos reales reflejados en los estados financieros del GAD
Municipal de Portoviejo durante los años comprendidos entre el 2011 al 2014,
donde los resultados de la investigación indicaron en lo referente a la hipótesis
planteada, sobre si existe una influencia favorable o no la recaudación de la
Contribución Especial de Mejoras, los resultados mostraron que esta se cumplió
en las encuestas aplicadas a los contribuyentes, los cuales mostraron no
estuvieron conformes y más bien consideran que esta influencia favorable es
escasa, ya que la actual administración municipal ha tenido que concluir obras atrasadas dejadas por administraciones anteriores y ha afectado en la ejecución
de nuevas obras y más bien este pago se ha venido dando de forma deficiente
y por la desconfianza existente en relación a administraciones anteriores,
seguido por la escasa información con respecto al uso que se les da a los
recursos económicos de los impuestos, donde más bien deberían sociabilizarse
las obras en los sectores rurales, donde existen mucho tipo de infraestructura
inconclusas en relación al área urbana, que si tiene la atención. Además la
existencia de cartera vencida de administraciones anteriores la cual incide en la
ejecución de obras y del desconocimiento de la Ley del Código Orgánico de
Organización Territorial, Autonomía y Descentralización, ya que en la actualidad,
los ciudadanos estuvieron muy en desacuerdo de que exista una relación entre
el pago de este impuesto y el beneficio que da el GAD Municipal de Portoviejo
Por lo que es recomendable capacitar a los ciudadanos portovejenses sobre el
tema relacionado al pago del Impuesto de Contribución Especial de Mejoras, sus
procesos y beneficios, así como socializar las obras a ejecutarse, el valor que
implicaría cancelar por dicha mejora y comunicar los incentivos por pago puntual
que tiene el GAD Municipal del Cantón Portoviejo.
Una de las recomendaciones realizadas fue la actualización del catastro
anualmente con el fin de recuperar cartera vencida y cobrar los diferentes
impuestos.
The present thesis work was executed with the purpose of noticing the incidence that has the Special Contribution of Improvements in the revenues characteristic of the Municipal GAD of the Canton Portoviejo, highlighting that the Special Contribution of Improvements is a tributary figure that generates own revenues for the local public administration starting from a real or presumptive benefit that the proprietors of goods urban properties capture as consequence of the execution of works of public infrastructure, because this tribute is considered as the recovery of the public investment for financing of future works, it is for this reason that it was necessary to determine in this thesis work, its process and the strategies that you/they will help a good one I collect of the same ones. The investigation was of court correlational and exploratory, based on taken sources of real data reflected in the financial states of the Municipal GAD of Portoviejo during the years understood among the 2011 at the 2014, where the results of the investigation indicated regarding the outlined hypothesis, have more than enough if a favorable influence exists or not the collection of the Special Contribution of Improvements, the results showed that this it was completed in the surveys applied the taxpayers, which showed that 43,71% was not neither of agreement neither in agreement and 34,03% in disagreement and 18,06% very in disagreement and rather they consider that this favorable influence is scarce, since the current municipal administration has had to conclude late works left by previous administrations and it has affected in the execution of new works and rather this payment one has come giving in a faulty way and for the existent distrust in relation to previous administrations, continued by the scarce information with regard to the use that you/they are given to the economic resources of the taxes, where rather they would owe sociabilizarse the works in the rural sectors, where they exist unconcluded a lot of infrastructure type in relation to the urban area that if he/she has the attention. Also the existence of conquered wallet of previous administrations which impacts in the execution of works and of the ignorance of the Law of the Organic Code of Territorial Organization, Autonomy and Decentralization, since at the present time, the citizens were very in disagreement that a relationship exists among the payment of this tax and the benefit that he/she gives the Municipal GAD of Portoviejo For what is advisable to qualify to the civic portovejenses about the topic related to the payment of the Tax of Special Contribution of Improvements, their processes and benefits, as well as to socialize the works to be executed, the value that would imply to cancel for this improvement and to communicate the incentives for punctual payment that has the Municipal GAD of the Canton Portoviejo. One of the carried out recommendations was the upgrade of the cadaster annually with the purpose of to recover conquered wallet and to charge the different taxes.
The present thesis work was executed with the purpose of noticing the incidence that has the Special Contribution of Improvements in the revenues characteristic of the Municipal GAD of the Canton Portoviejo, highlighting that the Special Contribution of Improvements is a tributary figure that generates own revenues for the local public administration starting from a real or presumptive benefit that the proprietors of goods urban properties capture as consequence of the execution of works of public infrastructure, because this tribute is considered as the recovery of the public investment for financing of future works, it is for this reason that it was necessary to determine in this thesis work, its process and the strategies that you/they will help a good one I collect of the same ones. The investigation was of court correlational and exploratory, based on taken sources of real data reflected in the financial states of the Municipal GAD of Portoviejo during the years understood among the 2011 at the 2014, where the results of the investigation indicated regarding the outlined hypothesis, have more than enough if a favorable influence exists or not the collection of the Special Contribution of Improvements, the results showed that this it was completed in the surveys applied the taxpayers, which showed that 43,71% was not neither of agreement neither in agreement and 34,03% in disagreement and 18,06% very in disagreement and rather they consider that this favorable influence is scarce, since the current municipal administration has had to conclude late works left by previous administrations and it has affected in the execution of new works and rather this payment one has come giving in a faulty way and for the existent distrust in relation to previous administrations, continued by the scarce information with regard to the use that you/they are given to the economic resources of the taxes, where rather they would owe sociabilizarse the works in the rural sectors, where they exist unconcluded a lot of infrastructure type in relation to the urban area that if he/she has the attention. Also the existence of conquered wallet of previous administrations which impacts in the execution of works and of the ignorance of the Law of the Organic Code of Territorial Organization, Autonomy and Decentralization, since at the present time, the citizens were very in disagreement that a relationship exists among the payment of this tax and the benefit that he/she gives the Municipal GAD of Portoviejo For what is advisable to qualify to the civic portovejenses about the topic related to the payment of the Tax of Special Contribution of Improvements, their processes and benefits, as well as to socialize the works to be executed, the value that would imply to cancel for this improvement and to communicate the incentives for punctual payment that has the Municipal GAD of the Canton Portoviejo. One of the carried out recommendations was the upgrade of the cadaster annually with the purpose of to recover conquered wallet and to charge the different taxes.
Descripción
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CONTRIBUCIÓN ESPECIAL DE MEJORAS, INGRESO, GAD MUNICIPAL DE PORTOVIEJO, SOCIAL, POLÍTICA, ECONÓMICA