Análisis de la eficiencia del recaudo del Impuesto Predial Unificado. Caso de estudio: San José de Pare periodo 2023 – 2024

Abstract

This study analyzes the efficiency of Unified Property Tax (IPU) collection in the municipality of San José de Pare, Boyacá, during the 2023–2024 fiscal periods. Its purpose is to describe the management and collection process, evaluate performance using indicators, and propose improvement strategies for recovering delinquent debt. The research employed a mixed-methods, descriptive case study approach, combining financial data analysis with a review of administrative procedures regarding tax collection, persuasive collection, and coercive collection. Due to the incomplete availability of consolidated financial data for 2024, information from January to September 2025 was incorporated as a supplementary reference to analyze recent collection trends, without altering the study's primary scope. The results reveal a high temporal concentration of current tax collection, with 81.57% occurring in February and 89.21% during the first quarter. Additionally, a 981.56% variation in accounts receivable was identified between 2023 and 2024; this figure must be interpreted in light of the reconciliation between accounting and tax records performed in 2024. Debt recovery represents a significant revenue source, and persuasive collection efforts and payment agreements are yielding favorable results. The study concludes that it is necessary to strengthen the continuous monitoring of tax collection and outstanding debt through management indicators, taxpayer segmentation, early warning systems, and a comprehensive management model that contributes to the municipality's financial sustainability.