Plan de mejoramiento para la recaudación de los impuestos prediales urbanos en el gobierno municipal del cantón Morona, provincia de Morona Santiago, 2017-2020.

Abstract

The present thesis work is an improvement plan for the timely collection of urban property taxes at Morona Canton Municipal Government, Morona Santiago province 2017-2020. It has been developed with the purpose of achieving a right level of institutional management. The present research was carried out through the application of a SWOT analysis that has allowed me to make a diagnosis of the current situation of the institution. In addition, surveys were applied to the users of the GAD (for the Spanish initials), it was noted that the existing weaknesses in the area of collection are multiple, such as outdated cadastral information and human talent without technical training. These are reasons why an efficient tax collection cannot be developed, it is verified that there is general discomfort of the users due to the lack of information. All of these factors determine that without having an improvement plan for the collection of taxes, it would be impossible to comply with the institutional goals and objectives. It is recommended the implementation of the present proposal where the corrective measures will be applied to improve the institutional management.