Análisis del sistema de recaudación del impuesto de Industria y Comercio en el Municipio de Aguachica, Cesar

Abstract

The present study addresses the problem of the efficiency and effectiveness of the Industrial and Commercial Tax (ICA) collection system in the municipality of Aguachica, Cesar, as evidenced by fluctuations in revenues and gaps between reported and collected amounts. The objective is to analyze the tax collection system in order to identify its normative, operational, and behavioral characteristics and propose improvement strategies. The method used is descriptive-analytical, based on documentary review and quantitative data analysis provided by the municipal Treasury Secretariat. The results show the existence of a solid and updated regulatory framework, as well as administrative modernization processes through digital tools such as the Tax Identification Registry (RIT), electronic signature, and the Virtual Tax Office, which have strengthened tax management. However, between 2021 and 2025, an irregular pattern in revenue collection is observed, with initial increases followed by declines, despite an increase in registered taxpayers, as well as persistent differences between reported and effectively collected revenues. The discussion indicates that these limitations are associated with factors such as informality, lack of information, and weaknesses in inspection and control procedures, revealing that regulation alone does not guarantee efficient collection. Therefore, an effective articulation between technology, administrative management, and tax control is required to strengthen municipal fiscal autonomy