Análisis de las herramientas utilizadas en el cobro del impuesto predial unificado e industria y comercio del municipio de Tamalameque cesar, durante el periodo 2020-2023

Abstract

This work addresses the collection process of the unified property tax and the industry and commerce tax in Tamalameque, Cesar, during the period 2020-2023. The problem identified lies in the inefficiency and lack of effectiveness in the collection of these taxes, affecting municipal income and fiscal management capacity. The main objectives were to evaluate the tools used in collection, identify deficiencies and propose a comprehensive improvement plan that optimizes the tax process. The methodology was based on a detailed analysis of computer systems, administrative procedures, and staff training. The results revealed that, although technological tools have been implemented, their potential has not been fully exploited due to the lack of integration between systems, deficiencies in the monitoring of delinquent taxpayers and the inability to generate detailed reports and predictive analysis, these failures have impacted negatively the efficiency of the collection process. In conclusion, it is essential to update and optimize technological systems, improve administrative procedures and strengthen staff training; It is recommended to implement a strategic plan that includes the digitalization of the process, citizen participation in resource management and the creation of tax incentives to encourage voluntary compliance. The implementation of these improvements is expected to increase tax efficiency, improve the perception of transparency and ultimately optimize tax collection in the municipality.