Usos y beneficios del impuesto predial unificado en el municipio de Villavicencio- Meta, en el periodo 2016- 2019

Abstract

The unified property tax is a very old tax, created in the 19th century, (Law 48, 1887) which falls on real estate and is of vital importance to the municipalities. This is because the administration, collection and control of this tax corresponds to the respective municipalities (Law 44, 1990, Art. 2) and it is these territorial entities that must allocate said resources to improve the provision of public services at the local level. , such as aqueduct, lighting, waste collection, and in general contribute with some specific sectors.

In general, the tax regulation on property taxes, by itself, seeks to improve the conditions of the contributing municipality, that is, “- it has great potential to improve municipal fiscal health, reduce inequality, and contribute to the improvement of conditions and the regularization of informal settlements in Latin America” (M. de Cesare, 2016, Property tax systems in Latin America and the Caribbean, p. 100).

On this tax, they have created national and municipal regulations, doctrine and jurisprudence, instruments that together with the results of the consultations on the use of the money raised by this tax in the city of Villavicencio, during the last four years, will be analyzed and analyzed. investigation.