La capacidad fiscal de los municipios como gobiernos autónomos descentralizados en Ecuador. ¿Gestión tributaria o pereza fiscal?. Fiscal capacity from municipalities as autonomous descentralized governments in Ecuador. Taxing management or fiscal laziness
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Abstract
La gestión fiscal municipal entendida como la capacidad o potestad constitucional de generar ingresos tributarios es posible en nuestro país, pero en la realidad esta potestad en la mayoría de municipalidades se realiza a medias, privándose de registrar mayores ingresos afectando a la obra pública, es decir, no lograr indicadores óptimos de gestión financiera y de ejecución, por lo cual es necesario contar con herramientas de seguimiento para la evaluación de la gestión pública.
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