Publicación: Apoyo en el proceso de fiscalización del impuesto de industria y comercio en la Secretaria de Hacienda de Arauca
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With this report, the process of control of the industry and commerce tax in the municipality of Arauca in 2018, and the verification of requirements for the fulfillment of the obligations by those registered in the Tax Information Registry are disclosed. In order to respond on what is the purpose and importance of the collection of industry and commerce tax ?, by fulfilling the general objective of supporting the process of control of the Industry and Commerce Tax for the 2018 validity. For the development of This practice was used a qualitative methodology based on the study of the control process in the municipal mayor's office, in accordance with the rationale for the problem. Use was also made of the exploratory study in which it was explored and reached a conclusion where the collection of the industry and commerce tax is of great importance because the collection of this tax is aimed at serving public services. In addition, the municipality annually has a budget which is used for the proper functioning of the municipal mayor's office and for the municipality's government plan.