Análisis de recaudo del impuesto predial y su influencia en las finanzas públicas del municipio de San José de Cúcuta, periodo 2019

Abstract

The main objective of this project is to analyze the property tax collection process and its impact on the public finances of the municipality of San José de Cúcuta during the period 2019. To address this research, an inductive methodological approach was implemented with a mixed research design. and descriptive in nature, since this methodological combination facilitated a comprehensive analysis of the impact that the property tax can have on municipal finances. The research process allowed us to identify not only the mechanisms involved in the collection, but also to describe in detail the effect that said tax generated in the city, transforming it into freely allocated income for the execution of local projects. Regarding the results, the direct implications of the property tax in the generation of financial resources for municipal development are highlighted, allowing conclusions associated with the fact that this study provides a clear and detailed vision of the property tax collection process and its positive influence. in the public finances of San José de Cúcuta where the findings support the importance of this tax as a significant source of income for the implementation of projects that contribute to the progress and well-being of the city.