Abstract

PANCHANA, Margarita Panchana; TOMALA, Hermelinda Cochea  and  PANCHANA, Víctor Gómez. The revenue management and its impact on the public investment of the Decentralized Municipal Government of Salinas (GADMS), period 2010 - 2016. RCTU [online]. 2017, vol.4, n.2, pp.78-84. ISSN 1390-7697.  https://doi.org/10.26423/rctu.v4i2.271.

The present research focuses on the study and analysis of the income management and its impact on the investment of the Municipal Government Decentralized Salinas GADMS, period 2010 - 2016, and is based on the Constitution of the Republic of Ecuador (2008), National Plan of Good Living, COOTAD, and Plan of Development and Territorial Planning of the canton Salinas. The type of research used was descriptive, the methods that contributed to the study were analytical, synthetic and reflexive, and the document analysis technique, reviewed documents and studies related to income management and the reality of basic needs of the Population of the cantón Salinas. The results indicate that GADMS lacks adequate collection and fiscal discipline management policies, which limited the attention of the defendants of their parishes. It is evident that the hypothesis proposed does not meet the basic needs of the population; Therefore, it is true. In 2016 the cadaster was updated; however, the resources were insufficient to meet the needs recorded in PDOT 2014 - 2019. The highest revenue collection of any public entity of this nature, is a function of the initiatives and degree of the responsibility of public managers and managers, the internal collection management policies implemented and the effective and integrated management of public value creation processes.

Keywords : GAD Salinas; management; budget; investments; transfers.

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