Incidence of the fixed fee tax evasion and household waste in the fiscal execution of the municipality and the income administration, Estelí for the year 2016

Abstract

The subject addressed in this paper is the incidence of the fixed fee tax evasion and household waste in the fiscal execution of the municipality and the income administration, Estelí for the year 2016. This research describes the processes of collection of the fixed quota tax, as well as the household garbage collection service and the influence on the budget approved by both institutions. The purpose of this research is to explain how tax evasion influences on the budget made by the municipality and Estelí rent administration with the collection of the flat fee tax and the household garbage collection service. In order to obtain the information, surveys were applied to the taxpayers and employees of both institutions. Internet bibliographies were also used, as well as research in the Urania Zelaya library of FAREM Estelí The findings stated information about the collection process and the main causes for which taxpayers evade their taxes obligations. They also shown what was collected from the home garbage collection service and how it influenced on the budget of the municipal council of Estelí for the year 2016.