This paper aims to study the situation of the recovery of the overdue portfolio of the Babahoyo Municipal Decentralized Autonomous Government (MDAG) in the municipal market 4 de Mayo . The problem consists in the difficulties arose in tax collection by the municipal government´s employees to this market. In the present investigation neutrosophic cognitive maps are applied to assess the relationship between every pair of causes of this problem. For the evaluation, we count on five experts’ criteria. Because there exist some pairs of causes whose relationship are unknown, neutrosophic cognitive maps are used instead of the fuzzy ones, where symbol I denotes indeterminate relationships among them. Additionally, the Ishikawa Diagram is applied, which is a simple graphical way to represent the causes and effects of problems
