Análisis financiero y presupuestario a los ingresos corrientes del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba Periodos 2018– 2020.

Abstract

The purpose of this research was to analyze the financial and budgetary income in the Autonomous Decentralized Municipal Government of the Riobamba Canton in Ecuador for the years 2018 - 2020. The design of this research has a quantitative approach. The population under study is linked to the institutional budgetary certificates corresponding to the period 2018 - 2020. Consistent with the quantitative approach, the research is oriented to the non-experimental method, focused on the transactional or transversal sub-classification. The information collected, analyzed, and interpreted responds to the application of methodologies that can be applied under the current regulatory framework in the country, which allowed describing the variable and analyzing its incidence and interrelation at a given time. Achieving evidence through comparisons between amounts accrued and collected that there is a percentage of 13.49% to collect in the denomination of taxes for income to profits and capital benefits in the year 2018, in addition, a total value was obtained in the period 2018 raised of $22,196,413.07, in 2019 of $25,312,910.80, and in 2020 of $19,777,480.59. With reference to the execution of the annual budget according to income, budgetary and fiscal results indicators, an acceptable percentage of compliance was evidenced in the accounts concerning income according to the accounting periods 2018, 2019 and 2020.