The objective of this research was to analyze the collection of taxes for the budget in works of the GAD Portoviejo 2021 The methodology used was documentary, with a qualitative-quantitative qualitative and descriptive approach; The method used was inductive. On the other hand, the search for the information was carried out online in Google Scholar, in the database of Scielo, Dialnet, Google Scholar. The population was made up of the documents registered under the format of theses/articles/books consulted, from which those that contributed to the expansion of knowledge were selected through criteria. The results refer to a significant decrease in tax collection between 2019 and 2020 by almost 9 percentage points; due to the effects of the COVID-19 health emergency at the global and national levels; Between 2021 and 2022, the increase of almost double the collection of taxes in this canton is detailed, which must be returned to the community through improvements in works, services. It is concluded that the collection of taxes constitutes a fundamental economic income for the decentralized autonomous governments of our country. This collection becomes a source of income that allows the administration of the GAD's to transform the income into social investments that promote the sustainable development of the communities