Public self-management and the budget of the municipal decentralized autonomous governments

Abstract

The purpose of this study is to develop collection management strategies in the GAD of the canton of Azogues to improve the collection of self-management income. It was descriptive with a non-experimental field design, the population being made up of officials working in the GAD. The most representative item of tax revenue is taxes with 13%, while rates and contributions represented 9% Regarding the ability of GADs to exercise their powers, it was determined that 84% of employees surveyed They indicated that the entity is able to exercise its powers established in the Constitution and the laws that govern it. The application of strategies will improve the efficiency in the management of the entity's income, those related to municipal taxes, fees and contributions, as well as the promotion of a tax culture in citizens.

Keywords

• presupuesto
• autogestión
• gasto público
• hacienda pública.