Incidence of property taxes on the budget of the Municipal GAD of Pichincha period 2021-2022

Abstract

In the constitutional reform of Ecuador in 2008, the organization of the state was established based on decentralization and which is governed by the Organic Code of Autonomous Territorial Organization and Decentralization (COOTAD), where it is made explicit that the Decentralized Autonomous Governments are entities that enjoy political, administrative and financial autonomy. In such a way, this autonomy allows them to implement management to generate their own income, income that comes from taxes, fees and special contributions, sales of non-financial assets, recovery of investments, raffles, raffles, and any other income that is stipulated. following current regulations. The property tax is part of this own income, which taxpayers must pay on property or real estate, both urban and rural, at the established rate. Objective: Analyze the impact that property taxes have on the budget of the Municipal GAD of Pichincha in the periods 2021-2022. Method: The research is of a bibliographic-documentary type since information was collected from scientific publications through Google Scholar. It is also quantitative and qualitative, since data obtained from official pages was analyzed, as well as the application of an instrument to GAD workers. Results: Property taxes affect the GAD budgets, since these are used to complement the execution of this organization's expenses, despite the fact that their impact on the income budget does not represent a contribution and according to the results of the survey, It shows that the management of both income and expenses is carried out efficiently and for the benefits of its municipality.