Plan de fortalecimiento de la gestión tributaria del GAD Municipal del cantón Sucúa, provincia de Morona Santiago, para el año 2017.

Abstract

This research aims to develop a Plan for Strengthening Tax Management of the Autonomous Municipal Government of the Sucua canton, province of Morona Santiago, for the year 2017, to strengthen and improve tax callection. In order to develop the research, a qualitative analysis of the institutional reality was carried out by applying surveys and being able to identify among its causes the deficient tax collection. Whose main results are the defaulting of the institutional Budget by the deficient institutional management, which increases the rate of delinquency among the depositors with the consequent delay in the payment of their obligations. At the end of the paper, the conclusion is that the lack of a suitable management policy for tax collection in the entity limits the management capacity of the staff, since no collection and motivation strategies were applied to the payers so they can pay their obligations on time. In order to improve this situation, the Tax Management Strengthening Plan proposed by the research should be applied and the entity’s top authority that should manage the training of collection staff and socialize the strategies to be implemented among the citizens to achieve the Awareness in the timely payment of their obligations.