Propuesta para la Unificación de Tarifas del Impuesto de Industria y Comercio, Avisos y Tableros de acuerdo con el Código CIIU en los Municipios del Área Metropolitana de Bucaramanga.

Abstract

Abstract Problem: the variability in the rates of the Industry and Commerce Tax (ICA) among the municipalities of the Metropolitan Area of Bucaramanga generates inequalities in the tax burden, considering that they are closely related economically, and also hinders fiscal management and tax collection. Objective: To formulate a proposal for the unification of ICA rates, applying the ISIC Code, in order to optimize taxation and promote fiscal equity in the region. method: The research method is qualitative, through a bibliographic review of secondary sources. A comparative analysis of the current rates in each municipality was carried out, identifying significant discrepancies and their impact on different economic sectors, and finally, applicable regulations and tax harmonization strategies were reviewed as strategies to mitigate these differences. Results: four key strategies are proposed: The issuance of a unified tax statute, the standardization of tax forms and schedules, tax incentives for harmonization and economic growth, and the development of an integrated digital platform, these strategies seek to propose the fiscal balance of the metropolitan area of Bucaramanga through a gradual transition process. Discussion: the implementation of this proposal requires evaluating legal challenges, administrative costs, and long-term benefits. It is concluded that the tariff unification would improve regional competitiveness, simplify tax compliance, and strengthen the financial planning of the municipalities. However, there is still a lack of information to have a clear environment of the results of these strategies.