Análisis del incumplimiento en la declaración y pago del Impuesto de Industria y Comercio (ICA) en el municipio de San Gil durante el período 2023-2025 y propuesta de estrategias para fortalecer el recaudo.

Abstract

This research analyzes the behavior of non-compliance in the filing and payment of the Industry and Commerce Tax (ICA) in the municipality of San Gil during the 2023-2025 period, considering its impact on tax collection and municipal financial sustainability. The objective of the study was to analyze this behavior, identify potentially associated factors, and propose strategies to strengthen tax collection. A quantitative approach with a descriptive scope and a non-experimental design was employed, based on the analysis of administrative records provided by the Municipal Treasury Department, as well as the review of specialized literature and applicable tax regulations. The findings revealed growth in the taxpayer base, increasing from 3,920 taxpayers in 2023 to 4,492 in 2025; however, this increase was not accompanied by improved compliance levels. The study identified a rise in unfiled tax returns, a decrease in effectively paid returns, and significant growth in overdue tax debt, which increased from COP $103,864,671 to COP $408,353,096 during the analyzed period. Additionally, the literature review identified factors related to tax knowledge, tax culture, tax auditing, and taxpayers' economic conditions as elements potentially associated with non-compliance. Based on these findings, strategies focused on tax education, strengthening auditing processes, debt recovery, and technological modernization were proposed. It is concluded that the integrated implementation of these actions may contribute to improving tax compliance, optimizing tax collection, and strengthening the financial sustainability of the municipality of San Gil.