La capacidad fiscal de los municipios como gobiernos autónomos descentralizados en Ecuador. ¿Gestión tributaria o pereza fiscal?

Abstract

The municipal tax management when it is conceived as the capacity or constitutional power to generate tax income, is achievable in our country, however in fact, this power is incompletely performed by most municipalities, depriving themselves of more income and therefore more public work. In simple words, failing to achieve optimum levels of financial and performance indicators. For this reason it is necessary to have some monitoring tools in order to evaluate public management.