Urban property tax and public finances in the municipality of Isidro Ayora - Ecuador

One of the most important municipal taxes paid annually is the urban property tax, the collection of which will be of great contribution to pay for public works that a community demands. The research was carried out with the objective of analyzing the collection of urban property tax that contributes to the public finances of the Decentralized Autonomous Government of Isidro Ayora canton, therefore, the factors that had been presented to influence its collection were diagnosed. The methodology used is non-experimental and uses a mixed quali-quantitative approach with descriptive, correlational and empirical methods, and the techniques used were a survey of 358 taxpayers and an interview with the head of revenue, which showed that there is a strong relationship between property tax and public finances, There are also internal factors that are based on the collection processes, on the other hand, external factors such as the low tax culture and economic resources that the users have, in conclusion, the property tax is important within the public finances to pay for the works in a community, there are also negative factors that influence the compliance with the payment based on the urban property tax.