Factores de incidencia en el recaudo del impuesto de industria y comercio en la secretaria de hacienda del distrito de Turbo Antioquia. En los periodos 2016-2018

Abstract

The main source of resources of territorial entities, especially those municipalities, are the taxes that have the category of municipal taxes, due to the proportion of revenue that represents total revenue, In that sense it is necessary that municipal administrations focus great resources on the proper administration of these taxes, in order to facilitate the management needs assigned to it. (Restrepo and Urrego, 2014) In that sense the industry and commerce tax, notices and boards are established as one of the main taxes that allow municipalities to raise resources to give fulfillment of its social purposes, such as education, health, public works, services. By that, the institutional objectives can only be executed on the basis of a good system tax collection and timely, reliable and updated taxpayer control.