Factores que afectan el recaudo del impuesto predial en el municipio de Útica Cundinamarca

Abstract

The purpose of this assessment is to analyse and determine the factors that are affecting the low collection of the unified property tax in Utica Cundinamarca. This has not allowed the governance to achieve the sufficiency requirement, where current expenses should be financed with current incomes that allows the mayoralty to sustain fiscally, administratively and economically; and the strategies for the optimization of the income for the concept of taxes. However, methodological strategy has been used, based on the "Methodology for the development of the Case", to establish a relationship with stakeholders for the study, such as workers of the Ministry of Finance, Municipal Mayor's Office and Council of Útica, who brought significant information; In addition to contact with several people in the community through the method of personal testimony related to the case study. Once the visit is made, the information will be recorded and analysed, and the report will be drafted. Consequently, among factors that affect the collection of property tax in Utica are: The absence of a statute of rents updated and accurate to the socioeconomic conditions of the population; the downgrading of its cadastral base, a deficient predial module, an absence of a website where the corresponding invoice can be consulted and printed, and the possibility of making online payments; an administrative structure that is not adequate for the execution of the collections and the difficulty that the governance presents due to its geographical position and its high vulnerability. In order to achieve greater efficiency in municipal taxes from the collecting, and obtaining more resources that allows local administration to understand the conditions of the community, by adopting the following strategies: Adopt a new income statute updated in fiscal fields according to social and economic situation of the region, implement a cadastral information periodically, update the module of the property and/or acquire a new one, promote a tax culture in the population, implement tax incentives and promote utilization of technology to facilitate the payment of invoices.