Publicación:

Comportamiento de recaudo del impuesto predial unificado: caso estudio- cra 8 y 9 urbanización vallejo en el municipio de Montería

Resumen

The property tax, is a tax that taxes the possession of a property or real estate. It is a contribution made by citizens who own a property, whether in the urban or rural area. It is considered in many cases, the most important source of own income for municipal governments in various departments of our country. (State Council, 2011) In Colombia, the unified property tax is considered the second source of local tax revenues, after the industry tax and its economic impact is decisive in municipal finances. Although, the income from this tax can be estimated by the behavior of the cadastral appraisal and the level of the current rates, its behavior can be influenced by different components of economic, social, geographical and institutional order, which can influence positively or negatively on the collection of this. (Iregui, Melo and Ramos, 2004)