Impuesto predial: Factores que afectan su recaudo

Abstract

At the source of this article research, the factors affecting the collection of property taxes in Colombia and influencing so it does not run with the efficiency demanded in these cases to have a good flow of resources were demonstrated. The purpose is to determine the factors that affect its collection in Colombia. The method used was to make the diagnosis, about the object of study, for primary and secondary sources, as well as the experiences from good or experts on the subject who have a broad knowledge, work in administrative positions, control, determination and collection of the tax. As a result, it was established that the lack of money, the nonpayment culture, bad image of the president, corruption and nonimplementation of collection actions are the main factors affecting the payment of the property tax. It is concluded that in order to strengthen the finances of the municipalities so that may lead to increase the collection, strategies should be developed, such as: establishing appropriate communication channels between the municipal administration and the community, spreading the benefits or incentives for early payment, implement strategies that lead to the improvement of the community’s minds and education, to give account to the community regularly and develop efficient, persuasive and coercive processes for the  collection of the payment , among others.

http://dx.doi.org/10.17981/econcuc.36.1.2015.25