Diagnóstico y mejora de los procesos para la determinación, administración, control, recaudación y contabilización de la patente municipal como fuente de financiamiento del Gobierno Autónomo Descentralizado Sígsig, 2016

Abstract

This Integrative Project has been developed in order to seek for an improvement in the Processes of Determination, Administration, Control, Collection and Accounting of the Sígsig Municipal Patent, the objective is based on understanding each process, diagnosing and improving the different stages to determine the Tax of the Patent.

The tax on the patent as a source of financing previously had no greater relevance, but the work focused on carrying out effectively each process so that this tax can be increased, which is part of the income of Self-management.

The work was based on raising information of the citizenship of Canton Sígsig, to know the reality of the economic environment in which many shops are developed.

A deficiency of the Municipal Autonomous Decentralized Sígsig was not periodically update the Ordinance that regulates the Determination, Administration, Control and Collection of the annual patent tax, which taxes the exercise of any economic activity, in order to disseminate a culture positive taxation in the citizenship of the Canton.