Impacto de los procesos de fiscalización sobre el recaudo del impuesto de industria y comercio en el municipio de Lejanías Meta

Abstract

The Industry and Commerce Tax (ICA) constitutes one of the most relevant levies for territorial entities in Colombia, serving as a fundamental source of income for both municipalities and districts. Given its importance, the present research project focuses on analyzing the effective collection behavior of the ICA, both in the presence and absence of implemented tax fiscalization processes, based on the following central question: How have fiscalization processes influenced the collection of the Industry and Commerce Tax in the municipality of Lejanías? To address this question, a Historical-Logical and Legal Analytical methodology is employed. The study begins by identifying the normative background of the ICA, from its national positivization with Law 14 of 1983 and subsequent tax reforms, down to the local regulations established in the Revenue Statute of the municipality of Lejanías (Meta). A comparison of collection behavior before and after the implementation of fiscalization processes is carried out, referencing the accountability reports from the municipal administration (Periods 2020-2023 and 2024-2027). The specific objectives seek to identify the normative origin, compare the processes with the collection data, and analyze the fiscal consequences of these actions. Regarding the results, the research highlights the increase in ICA collection following the systematic implementation of investigation, fiscalization, and determination processes by the municipal administration of Lejanías, effective from the 2024 period. It is generally concluded that the active exercise of the tax authority power is effective in guaranteeing fiscal equity and generating a significant strengthening of the municipal treasury.