Evaluación del desempeño fiscal del Impuesto de Publicidad Exterior Visual en el municipio de Rionegro - Antioquia (2022-2025): Propuesta de planeación tributaria pública para la optimización del recaudo para el año 2027 Evaluation of the fiscal performance of the Visual Outdoor Advertising Tax in the municipality of Rionegro, Antioquia (2022–2025): A public tax planning proposal to optimize revenue collection for the year 2027.

Abstract

This research analyzes the fiscal performance of the Visual Outdoor Advertising Tax in the municipality of Rionegro, Antioquia, during the 2022–2025 period, with the purpose of identifying the factors that have influenced its behavior and, based on these findings, developing a public tax planning proposal aimed at strengthening tax revenue for 2027. The study is based on the importance of own-source revenues for the fiscal autonomy of local governments and recognizes that revenue collection efficiency depends not only on the tax rates established, but also on the institutional capacity to identify taxable events, maintain updated taxpayer information, conduct audits, and ensure timely compliance monitoring. Methodologically, the study follows a mixed, descriptive-propositional approach through the analysis of municipal financial information, particularly reports from the Consolidated Public Finance and Public Accounting Information System (CHIP), complemented by a review of the regulatory and administrative framework applicable to the tax and a SWOT analysis. The findings show significant growth in tax revenue between 2022 and 2025, together with greater coordination between the Treasury and Planning Departments, as well as strengthened auditing and control activities. Based on these findings, strategies are proposed focusing on technological modernization, updating the visual outdoor advertising inventory, standardizing procedures, strengthening institutional coordination, and promoting tax awareness. Thus, this research seeks to provide a practical tool to improve tax management and contribute to strengthening public finances and the fiscal autonomy of the municipality of Rionegro.