Legal-economic analysis of municipal tax revenues and their budgetary effect.

Abstract

The tax management of the municipalities of Ecuador is legally configured as an exclusive competence for the collection of its tax revenues, with the purpose of budgetary support for the fulfillment of its functions. In this sense, within this article, the analysis of the tax revenues that make up the budgets of the years 2017, 2018 and 2019 of the Municipality of Latacunga, Ecuador, is carried out, as well as the perception and expectation of the taxpaying community about the tax management of this municipality. The main objective of this research is to determine the problem that leads to a collection deficiency that does not allow the consolidation of a true decentralized governance.