ISSN 0798 1015

Vol. 41 (Issue 29) Year 2020. Art. 4

Received: 21/02/2020 • Approved: 20/07/2020 • Published 06/08/2020

Causes of institutional efficiency in tax collection in rural municipalities in Ecuador. Application of the theory of resources and institutional capacities

Causas de la eficiencia institucional en la recaudación tributaria en los municipios rurales en Ecuador. Aplicación de la teoría de recursos y capacidades institucionales

QUISPE FERNANDEZ, Gabith M.1
AYAVIRI NINA, Dante2
BORJA LOMBEIDA, Maria E.3

Resumen
El objetivo fue determinar cuáles son los procedimientos administrativos que influyen significativamente en la eficiencia de la recaudación tributaria municipal. Consideró el método inductivo y explicativo; aplicó 381 cuestionarios a  contribuyentes del municipio de Guano, Provincia Chimborazo. Consideró para el análisis la teoría de recursos y capacidades. Los resultados muestran que la recaudación tributaria depende de las capacidades administrativas y de la competitividad institucional. El motivo, procedimientos administrativos y sanciones son causas de ineficiencia en la recaudación tributaria.
Palabras clave: tributación, capacidades, competitividad, municipios rurales

Abstract
The objective was to determine which are the administrative procedures that significantly influence the efficiency of municipal tax collection. He considered the inductive and explanatory method; applied 381 questionnaires to taxpayers from the municipality of Guano, Chimborazo Province. He considered the theory of resources and capabilities for analysis.The results show that tax collection depends on administrative capacities and institutional competitiveness. The reason, administrative procedures and penalties are causes of inefficiency in tax collection.
Key words: taxation, skills, competitiveness, rural municipalities

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1. PhD in Integration and Economic Development earned by Universidad Autónoma de Madrid, Research Professor in Political and Administrative Science Faculty, Universidad Nacional de Chimborazo, Ecuador – Universidad Técnica de Oruro, Bolivia. Email: gabithmiriam@gmail.com

2. PhD Economic Development. Research Professor in Political and Administrative Science Faculty,  Universidad Nacional de Chimborazo, Ecuador - Universidad Técnica de Oruro.  Email: vdayaviri@gmail.com

3. Economist, MBA earned by Arkansas State University, Professor in Political and Administrative Science Faculty, Universidad Nacional de Chimborazo, Ecuador.  Email: mborja@unach.edu.ec