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Modelo de administración tributaria para mejorar la recaudación de los ingresos del gobierno autónomo descentralizado Municipal del Cantón JIPIJAPA

Fecha: 2014
Universidad Privada Antenor Orrego - UPAO
Descripción
Modelo de administración tributaria para mejorar la recaudación de los ingresos del gobierno autónomo descentralizado Municipal del Cantón JIPIJAPA

Descripción
The present investigation work had as objective to design a Model of Tributary Administration to Improve the Collection of the Revenues of the Municipal Decentralized Autonomous Government of the Canton Jipijapa, the study problem was defined like low collection of revenues for concept of taxes. For the development of the investigative work the theoretical investigation methods were used as the historical one logical, documental analysis and the systemic one structural, The empiric method was based on the scientific observation, mediantes the application of the techniques of the survey, carried out the users of the services of the cantonal GAD and you interview directed to the municipal officials, which showed as a result that one of the weaknesses of the institution is that they lack a model of efficient tribute and the lack of a culture of payment of taxes is also evidenced on the part of the citizenship. You concluded that the municipal ordinances and the few tributary norms that exist on collection of revenues are not up-to-date and they date of the year 1995. Finally a Model of Administration was designed that has for purpose to organize and to execute the administration and collection of all the tributary and not tributary revenues of the Municipality of Jipijapa.
Tipo
info:eu-repo/semantics/doctoralThesis
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