La adopción del impuesto al alumbrado público dentro del estatuto tributario del municipio de Villavicencio

Abstract

The present work will focus on studying the tax autonomy of territorial entities, for which we will go to examine the normative evolution of the public lighting tax and identify the essential elements of said contribution. This academic reflection seeks to establish whether constitutionally and legally, the municipalities, specifically Villavicencio, are obliged to adopt the public lighting tax within their income statute. The foregoing constitutes an enriching academic exercise with regard to nature, active and passive subjects, generating fact, taxable base, the rate of the public lighting tax and adoption of this tribute by the municipalities. It is specified that, currently in Villavicencio, this contribution has not been chosen, because although it is true, a draft agreement has been presented regarding the new Tax Statute of this territorial entity that contemplated it, it is also true that, having been subject to Two debates before the Municipal Council have not been sanctioned.