PROPERTY TAX COLLECTION MANAGEMENT AND ITS IMPACT ON THE BUDGET OF THE GADM OF PORTOVIEJO 2020-2021

Abstract

The Municipal Decentralized Autonomous Government (GADM) of Portoviejo is the body in charge of promoting development and guaranteeing good living in its territorial constituency, this through the exercise of its functions and powers, financed by a municipal budget; the structure of a municipal budget is made up of the income of the management, with the resources coming from the transfers of the General State Budget and with the resources coming from internal and external financing; as part of the own income, the management of collection and collection of taxes, special contributions and fees is carried out. The tax with the greatest impact on the Portoviejo GADM budget is the so-called urban property tax or also called property tax, however, despite the current existence in the Portoviejo GADM of a collection control and improvement program, the overdue portfolio at the end of the 2021 fiscal period records accounts receivable from taxpayers of over 11 million dollars, which shows that there is a need to seek alternatives and strategies that lead to improving collection and collection management; considering the importance of own income in the territorial, economic and social development of a city, it is necessary to analyze how collection management is executed, and the detailed study that allows its constant updating, optimization, continuous improvement and implementation of new strategies, this in order to increase own income and strengthen institutional management.

Keywords: Budget, own income, collection, collection, taxes.