Analysis of claims outstanding in the municipality of Irati

Abstract

The article discusses the importance of tax revenue for the Public Administration of Irati, highlighting that taxpayer delinquency can harm public financial management by generating Active Debt. This is defined as the public credit owed to the Public Treasury, encompassing taxes, fees, improvement contributions, and fines not paid within the established deadline. The effectiveness in managing Active Debt, including the recognition, measurement, and disclosure of these credits, is crucial for the financial balance of the municipality, as it directly impacts the total assets in the balance sheet. The work emphasizes the need for proper control by the municipalities, through taxation, accounting registration, and statements in the balance sheet, as well as underlining the importance of effective planning that minimizes low collection and delinquency to maintain public financial planning.