Financial management and citizen participation in tax collection in the El Tambo canton

Abstract

Tax management represents the fundamental basis for public administration. The general objective was to analyze how financial management and citizen participation affect tax collection in the Decentralized Autonomous Government (GAD) of the El Tambo Canton. A mixed approach was used with a non-experimental, cross-sectional, and descriptive design. Structured interviews were applied to four officials from the financial area, and surveys were administered to 374 taxpayers using probabilistic sampling. All quantitative information collected was processed, analyzed, and tabulated using SPSS 27.0, while qualitative data was analyzed through comparative and thematic content analysis. The results of these analyses indicate that one third of the citizens surveyed keep their distance and do not participate in the events and projects carried out by the municipal council; this contrasts with a large portion of this same surveyed population—76%—who maintain and are certain that it is essential for the community to get involved and be an active part of municipal projects. Of this same surveyed population, slightly less than half—42%—trust in the proper use of collected resources. It is also important to note that two thirds—67%—of respondents state that they meet their tax obligations on time, while one third of the community analyzed—33%—reports not fulfilling their obligations, motivated by distrust and lack of knowledge. In conclusion, it is established that tax collection by the municipal council faces serious limitations in its operations, while genuine citizen participation is not being fully achieved. The implementation of strategic civic awareness plans is essential to achieve real empowerment of the El Tambo community.

The findings indicate that approximately one-third of the surveyed citizens remain disengaged and do not participate in the events and projects carried out by the municipal government. This contrasts with the responses of a substantial proportion of the same population surveyed, as 76% stated that community involvement and active participation in municipal projects are essential for local development. Among the respondents, slightly less than half (42%) expressed confidence in the proper use of the resources collected through taxation. Furthermore, it is important to note that 67% of respondents reported fulfilling their tax obligations on time, whereas 33% acknowledged failing to comply with their tax responsibilities due to distrust and a lack of knowledge.

In conclusion, the study establishes that the municipal government’s tax collection efforts face significant limitations as long as meaningful citizen participation is not fully achieved. The implementation of strategic citizen awareness initiatives is essential to foster genuine community empowerment in El Tambo.