Fiscalización a contribuyentes de industria y comercio de Curumaní

Abstract

The increase in income is a fundamental part of the government strategy to guarantee both the sustainability and the financial viability of the territorial entities, as well as the fulfillment of their obligations and competences. Considering that the fundamental base of the own income of the departments, districts and municipalities is in the tributes, the development of a tributary culture constitutes the aim of all administration in this field. This may be possible through a process of education and public awareness to recognize their duty to contribute to the financing of public spending in terms of welfare and social development. It is necessary to have a tax system since it constitutes the best incentive, through which economic and social growth is achieved through spending.