Del cobro coactivo al remate: análisis cualitativo de la ineficacia estructural del procedimiento de ejecución forzada del impuesto de industria y comercio en yopal a la luz del estatuto tributario nacional y el acuerdo 032 de 2020

Abstract

This study qualitatively analyzes the structural causes that turn the coactive collection of the industry and commerce tax in Yopal into a ritual and ineffective procedure that never reaches the auction stage. Based on the National Tax Statute and Municipal Agreement 032 of 2020, and using Benítez et al. (2023) as documentary empirical source, it examines the gap between law and administrative practice during 2022-2025. The research, qualitative and documentary-normative in nature, identifies that Agreement 032 has structural gaps in the forced execution procedure, delegating it to the Statute without developing local mechanisms. Likewise, the municipality's business reality —where 99% of revenue comes from the mining-energy sector and 77% of businesses are informal natural persons— shapes an administrative practice oriented toward suspension, prescription, and loss of enforceability rather than credit satisfaction. It is concluded that coactive collection operates as a pressure mechanism without real revenue effectiveness, violating principles of revenue efficacy, due process, and business legal certainty, which demands comprehensive reform of the local normative and institutional framework.