Resumen

SALAZAR BRAVO, José Alberto; PAUCAR CAMACHO, José Abelardo  y  FEIJO CUENCA, Nilba Priscila. Tax collection and their investment in risk management: case of Portoviejo, Ecuador. Revista San Gregorio [online]. 2022, vol.1, n.51, pp.171-192. ISSN 2528-7907.  https://doi.org/10.36097/rsan.v0i51.2011.

Tax collection is one of the mechanisms implemented by the authorities as resource generators. However, there are external factors that have a direct impact on institutional planning and on the budget of government entities, such as the materialization of adverse events. In this sense, the objective of this research is to analyze the collection of resources from 2016 to 2019 for the concept of the Risk Management Rate of the Autonomous Decentralized Municipal Government of Portoviejo, which was developed from a bibliographic review and the analysis of inputs generated by the local government and other entities, in addition, a tabulation of the annual income of the rate that allowed to visualize the investments in each area of risk management. The results show that, in the area of risk identification and analysis, and management of adverse events, a greater investment was made in 2017, and in the area of risk reduction in 2016, on the other hand, in the area of recovery no investment was made. This type of analysis helps to establish strategies and mechanisms for the prevention of present and future risks existing in the canton.

Palabras clave : Investment; income; tax collection; risk reduction; risk rate.

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