Análisis Del Recaudo Al Impuesto Predial Unificado En El Municipio De Saravena Y Sus Consecuencias Por El No Pago, Con Base En La Normatividad Vigente.

Abstract

The impact of the unified property tax in the Municipality of Saravena was evaluated in terms of its collection for the payment and non-payment of taxpayers, yielding a negative result on collection, so it is necessary to analyze the process in this investigation of how It is carrying out said collection and what benefits they provide in support of the taxpayers who contribute with this tribute established by the Constitution and Colombian Law as well as its evolution and changes.

So the culture of non-payment of property tax by property owners and owners is one of the most important problems that the country has, mainly in such small municipalities where the scourge of applying the Law is inefficient, since for this means it is necessary to raise the resources to satisfy the first needs of the inhabitants and that is that one of the main causes of culture on the part of these owners is as it could be observed in various communications that were held in conversation with them was to state that by part of the Administration the collections are not invested correctly, they also say they do not agree with the cadastral appraisal of their property, and property tax since in many cases they say that the appraisal is higher than what the property and Second reason is the economic crisis that many of these inhabitants spend in the Saravena municipality.