Estrategias tributarias y su incidencia en la recaudación del impuesto predial en el cantón Santo Domingo, Ecuador.

Tax collection plays a crucial role in financing public expenditures, distributing income, seeking greater economic efficiency. In the case of property tax is a tax that is monetized from the ownership of land, buildings or real estate annually. Currently there is concern about the collection capacities and the distribution of resources generated from the values obtained, developing several studies on the causes of low collection. Therefore, the objective of this research is to analyze the impact of tax strategies on the collection of property tax in the Municipal Decentralized Autonomous Government of Santo Domingo. For this purpose, a study was developed with a mixed approach, descriptive and correlative, of nonexperimental design. To capture the information, the 28 workers in the GADM of the Santo Domingo canton were surveyed. In the analysis of the results obtained corroborates the existence of a considerable positive correlation between tax strategies and the collection of the property tax of the GADM of the canton of Santo Domingo; with a Rho de Spearman of 0.656. The study highlights the importance of tax collection, as well as the need to strengthen the tax culture, implement incentive policies and improve the quality of information to increase the effective collection of property tax. [ABSTRACT FROM AUTHOR]