Eficiencia en el recaudo de los impuestos establecidos en el estatuto de rentas en el Municipio de Aguachica Cesar

Abstract

This study presents an evaluation of the level of efficiency in the collection of taxes established in the income statute in the municipality of Aguachica Cesar, a procedure based on the guidelines established by agreement 039 of 2006 after perceiving a wide margin of product discrepancies. of the omission in the payment of fiscal responsibilities; corresponding to the different collection modalities that are demanded for the development of unavoidable social projects to improve the quality of collective life after becoming a motivating axis for public action. A qualitative-quantitative methodology is applied, which seeks not only to understand the functionalities of the municipal income statute in accordance with other normative dogmas of the tax established for Colombia; The quantitative approach, on the other hand, analyzes and evaluates the behavior of budget executions corresponding to the last 8 fiscal periods in order to measure the asymmetries of this tax work model and define the relevance or not of a procedural renewal more related to the current dynamics of the economic actions of the municipality and the attention needs of the taxpayer.