Evaluación al proceso de recaudación en Tesorería por concepto de patentes municipales y su impacto en la gestión financiera del Gobierno Autónomo Descentralizado del cantón Riobamba, provincia de Chimborazo; período 2018-2019.

Abstract

The aim of the present investigation was to evaluate the process of collection in the treasury for municipal taxes and its impact on the financial management of the Decentralized Autonomous Government of the Riobamba canton, province of Chimborazo, for the period 2018-2019, which is of interest to the local government of the canton and the taxpayers. This examination was accomplished through an analytical investigation which allowed to observe the pertinent information of each tax income of the Municipal Decentralized Autonomous Government of the Riobamba canton by means of a documentary design since the electronic, administrative, and financial information found in the existing files and records was accessed. The information obtained was processed through descriptive statistical techniques captured in tables and graphs that allowed for the illustration of the results, by means of a quantitative approach, a sequential process was carried out with a correlational scope to understand the relationship between variables: financial management and collection, using the analytical and inductive methods, all the necessary information on the financial management and the patent collection process was obtained, reaching a global knowledge of public administrative management as a starting point for the detailed study of the internal and external problems that affect the timely collection of taxes, in the survey applied to taxpayers who annually pay the municipal tax for their economic activities, it was possible to comprehend the level of tax culture or the degree of knowledge and ignorance towards the payment of this tax. It is concluded that it is necessary to implement a work plan taking into consideration the results of the analysis, to provide a possible solution to the inconveniences that arise day by day in the collection of taxes in the Decentralized Autonomous Government of the Riobamba canton due to the fact that there are still lags in the efficient collection of values for municipal taxes.