Sistema para la gestión de recaudación de impuestos para el desarrollo sustentable de los Gobiernos Autónomos Descentralizados de Manabí, Ecuador

The Decentralized Autonomous Governments (GAD) have under their tax jurisdiction the collection and collection of certain taxes, rates and contributions which become self-management resources that allow them to carry out works for the benefit of their inhabitants; adequate governance and control of taxes contributes to sustainable development. In accordance with the above, the present work aims to develop a system for the management of tax collection for the sustainable development of the decentralized autonomous governments of Manabí, Ecuador. In the initial diagnosis, problems related to the potentialities and opportunities present in the communities were evidenced, as well as the scarce deepening of the needs of tax collection for sustainable development. It was confirmed that the abilities to drive and participate in decision-making, which contribute to a high degree to community self-development, are left aside. It was found that, in the GAD of Manabí, there are difficulties in the management processes, an aspect that slows down the development of the administration. Through the quantitative documentary analysis, of the data reported in the year 2020, by the Internal Revenue Service of Ecuador, the poor governance and control of tax collection for the sustainable development of the GAD of Manabí was evidenced, where it was found that Income from minor taxes was budgeted at USD 901 million compared to 2019. These data allowed the design of the implemented management system. Los Gobiernos Autónomos Descentralizados (GAD) tienen bajo su jurisdicción tributaria el cobro y recaudación de ciertos impuestos, tasas y contribuciones los cuales se convierten en los recursos de autogestión que les permiten la ejecución de obras para beneficio de sus habitantes; una adecuada gobernanza y control de los impuestos contribuye al desarrollo sustentable. De acuerdo con lo planteado, el presente trabajo tiene como objetivo desarrollar un sistema para la gestión de recaudación de impuestos para el desarrollo sustentable de los gobiernos autónomos descentralizados de Manabí, Ecuador. En el diagnóstico inicial se evidenciaron problemas relacionados con las potencialidades y oportunidades presentes en las comunidades, así como la escasa profundización de las necesidades de la recaudación de impuestos para el desarrollo sustentable. Se confirmó que se dejan a un lado las capacidades de conducir y participar en la toma de decisiones, las que contribuyen al alto grado al auto