Diseño de estrategias para la recuperación de cartera vencida del Gobierno Autónomo Descentralizado Municipal del cantón Carlos Julio Arosemena Tola, provincia de Napo período 2015

Abstract

The present work of research is design of strategies for the recovery of portfolio expired of the Govermment autonomous decentralized Municipal of the Cantón Carlos July Arosemena Tola, province of Napo period 2015, it sets an evaluation to its portfolio expired of them taxes tax not charged by the institution during the years 2010 to the 2015; the development was carried out internal and external surverys, direct observation; it is analyzed reports delivered by the área of fundraising, recommendations, of the Comptroller General of the State, and ordenances of obligactions tax, to later give to know them strategies to recover it portfolio expired of them taxes tax. Based on the results was structured the proposal of strategies of collection in three stages 1) evaluation, training and rotation to municipal staff. (2) Implementation of political institutional ensuring the implementation of the strategies. (3) Implementation of recommended strategies: the updating of land registers, ordinances of nature tax in order to generate income, hire qualified personnel for recovery of portfolio activity, socializing to citizenship rights and recommendations that have to the Municipal Government, elaboration of advertising on radio of the town stop, production of brochures. With the implementation of the strategies is expected to retrieve a significant value of the nonperforming loans.