Análisis financiero al proceso de recuperación de la cartera vencida en el Gobierno Autónomo Descentralizado del Cantón Colta aplicado a los impuestos tributarios durante el periodo 2018 – 2019.

Abstract

The objective of this study was to demonstrate the results of the analysis of the overdue portfolio and its recovery process applied to the tributary taxes of the Decentralized Autonomous Government of the Colta Canton. The respective analysis was carried out and it was determined that the main problem of the institution lies in the fact that the collection processes are not being applied properly, to this we can include the lack of tax culture on the part of the taxpayers, influencing the overdue portfolio to increase year after year. Thus, the implementation of mechanisms, processes and procedures in budget management will allow to obtain much more encouraging results, which will not only benefit the institution, but also the population in general. Hence the importance of determining which are the main shortcomings that the Municipal GAD of Colta has to strengthen through Administrative, Financial and Operational strategies that will help finance the general budget of the institution by determining the level of effectiveness of its operations, since the use of public funds is a clear reflection in the acquisition of goods, the commissioning of services and the construction of works, which are directed towards the well-being of the population.