43 NEED FOR AN ORDINANCE FOR THE REDUCTION OF URBAN PROPERTY TAX IN TULCAN-ECUADOR

ABSTRACT

The payment of the urban property tax is an obligation with which all citizens who own real estate must comply. The objective of this research is to demonstrate the help that the decrease in the payment of the tax would give to the citizens, due to the fact that the economy of the citizens has been affected by the pandemic, since the city of Tulcan is a border city, its main economic activity is commerce, which due to the pandemic decreased significantly, leaving economic losses. The objective is to demonstrate that such increase is currently unnecessary, since everyone has been economically affected by Covid 19, for this we have used a field and investigative methodology. As a result, we should obtain the solution to this problem, giving a favourable end for the citizens as well as for the personnel of the municipality.