Examen especial tributario a los ingresos públicos del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, período 2015

Abstract

The present research aims to evaluate the level of tax revenue collection by the Riobamba Municipal Decentralized Autonomous Government for taxes, and contributions, as well as the past the past due portfolio for the same concepts, which maintain values before 2013 The tax special examination was carried out starting with a preliminary planning and specific planning phase in which internal control was evaluated. In the execution phase, the evaluation and analysis of the collections are considered during the period of 2015 and the past due portfolio maintained by the Municipality was evaluated for accounts receivable from previous years. Riobamba Municipal Decentralized autonomous Government presents shortcomings detected in evaluating the internal control system and in the execution of the special examination for past due portfolio, which means that it is not possible to project resources for research in the coming years. It is recommended to carry out an analysis of the past due portfolio, and take the legal actions of collection, through the coercive procedure, which will allow the municipality to have more resources, in order to fulfill its objectives.