El Impuesto a la Patente y su Impacto en los Ingresos Fiscales del Gobierno Autónomo Descentralizado del Cantón Naranjal, Durante el Primer Semestre de 2024

Abstract

The investigation investigates the results of tax revenues that have not met expectations in the last previous administrations in the Decentralized Autonomous Government of the Naranjal Canton, due to inefficiencies in the collection and issuance processes of the municipal license. The general objective of the study is to analyze the effect of the collection of the Municipal Patent on the tax income of the Decentralized Autonomous Government of the Naranjal Canton, during the first half of 2024, in addition, it seeks to identify the deficiencies in the issuance and collection of this tax and propose solutions to improve processes. The investigation addresses problems in tax collection during previous administrations and explores factors that have hindered efficiency. With a mixed approach, you will combine quantitative and qualitative methods to evaluate the sociodemographic situation, IT systems and current strategies. The methodology includes analysis of historical data, surveys of merchants and interviews with officials, with the aim of strengthening collection management and improving the canton's tax revenue.