FISCAL CULTURE AND ITS IMPACT ON THE EFFECTIVENESS OF BUDGET EXECUTION OF THE JIPIJAPA MUNICIPAL GAD
Keywords:
fiscal culture, budget execution, tax collection, municipal management, citizen participationAbstract
DOI: https://doi.org/10.46296/yc.v9i17.0726
Abstract
This research addresses fiscal culture and its impact on the effectiveness of budget execution by the Decentralized Autonomous Municipal Government of Jipijapa. It is considered that the lack of citizen awareness regarding tax compliance and limited institutional management directly impact financial and administrative efficiency. The main objective was to analyze the relationship between citizens' fiscal culture and the effectiveness of the GAD's budget execution, in order to identify factors that influence the sustainability of municipal finances and the quality of public services offered. The methodology applied was based on a mixed approach, with a descriptive and correlational design, supported by surveys of local taxpayers, interviews with municipal officials, and a documentary review of budget reports. The results revealed that a low level of fiscal culture generates a significant decrease in its own tax collection, which limits the GAD's capacity to fulfill the planned execution of works and programs. A gap was also identified between citizen perceptions of resource management and institutional transparency. Among the most relevant conclusions, it is highlighted that strengthening fiscal culture through tax education programs, clear communication, and citizen participation mechanisms is essential to improving revenue collection and, consequently, the effectiveness of budget execution. Furthermore, the GAD is recommended to consolidate accountability and efficient management processes to generate public trust and commitment.
Keywords: fiscal culture, budget execution, tax collection, municipal management, citizen participation.
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