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.


Abstract:

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.

Año de publicación:

2015

Keywords:

  • INGRESO
  • CONTRIBUCIÓN ESPECIAL DE MEJORAS
  • GAD MUNICIPAL DE PORTOVIEJO
  • Social
  • Económica
  • POLÍTICA

Fuente:

rraaerraae

Tipo de documento:

Master Thesis

Estado:

Acceso abierto

Áreas de conocimiento:

    Áreas temáticas:

    • Consideraciones generales de la administración pública
    • Otros problemas y servicios sociales