Causes of institutional efficiency in tax collection in rural municipalities in Ecuador. Application of the theory of resources and institutional capacities

Abstract:

The objective was to determine which are the administrative procedures that significantly influence the efficiency of municipal tax collection. He considered the inductive and explanatory method; applied 381 questionnaires to taxpayers from the municipality of Guano, Chimborazo Province. He considered the theory of resources and capabilities for analysis. The results show that tax collection depends on administrative capacities and institutional competitiveness. The reason, administrative procedures and penalties are causes of inefficiency in tax collection.

Año de publicación:

2020

Keywords:

Fuente:

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