Process of collection and use of the taxes obtained in the market Alfredo Lazo in the year 2016

Abstract

The present investigative work refers to the process of collection and use of taxes obtained at Alfredo Lazo marketplace done by the city hall of Estelí during the year 2016. Therefore, the general objective is to analyze the process of obtaining and use of funds for a strategy design that allows the city hall improves the process of tax collection at Alfredo Lazo marketplace of the municipality of Estelí. The focus of the research is mixed with a universe of 154 sections currently active. We applied interviews, surveys and guide of observation to provide veracity to the information provided in this document. The theoretical axes of this study are: municipality, municipality competence, taxes collection. Thus, the main strategies designed and proposed are: promote paying taxes from traders, to inform traders of the marketplace the proper use of the taxes collected register in the city hall system all traders of the marketplace and guarantee a quality work with more effective attention from tax collectors.