Examinando por Autor "López Naranjo, Tanya Gissela"

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    POLÍTICAS TRIBUTARIAS EN ECUADOR: SU INCIDENCIA EN EL PRESUPUESTO DEL GAD CANTÓN CAÑAR, PERIODO 2020-2023
    (Universidad Católica de Cuenca., 2023) López Naranjo, Tanya Gissela; Reyes Cárdenas, Narcisa Azucena; 0302619051; ., .
    Tax policies establish regulations and normative frameworks to finance administrative activities and cover public spending. In this context, this research aims to analyze the reforms that were implemented in tax policies and their impact on the Decentralized Autonomous Government (GAD by its Spanish acronym) budget of Cañar Canton from 2020 to 2023 through a deductive research methodology with a qualitative approach by presenting information through an interview. The results were based on an analysis of the income and expense budget documents, demonstrating that during the study period, the budget presented low compliance in the investment and capital spending accounts during the period analyzed, while income remained within an average margin of increase. It is concluded that the tax policies of the Cañar Canton GAD underwent only one reform that deals with the retention of 100% VAT in the non-financial public sector. It was also concluded that there is a lack of commitment to fulfilling the investment and capital accounts as expenditures.