Comparativo del impuesto a las patentes de la zona 6 de Cuenca, Cañar y Morona Santiago

Abstract

This study aims to comprehensively compare the municipal asset tax in Zone 6, covering the cantons of Cuenca, Cañar, and Morona Santiago. In this sense, a comprehensive approach integrating technology, education, tax incentives, and supervision is proposed to optimize the collection process. The importance of digitalization and modernization of registration systems, the continuous training of taxpayers on their responsibilities, and available tax benefits are highlighted. In addition, the need to establish strategic alliances with financial institutions and maintain an open and constructive dialogue with taxpayers is emphasized. Ultimately, the proposal is based on the premise that an efficient and equitable tax collection system is an essential tool for community progress. The main result of the research is that, in several cantons in this area, tax rates show the diversity of approaches used to tax businesses based on their income; from flat rates to progressive systems, each canton has adopted a different approach to collecting municipal asset taxes. Thus, it is concluded that this tax collection plays a crucial role in the budgets of the region's decentralized autonomous government (GAD by its Spanish acronym), with Cuenca being the canton most dependent on this source of revenue.