Análisis del recaudo en el impuesto de industria y comercio para el municipio de Caldas, Antioquia
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Universidad de Medellín
Universidad de Medellín
Universidad de Medellín
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El impuesto de industria y comercio es uno de los tributos más representativos para los municipios en cuanto a su recaudo efectivo. No obstante, para el municipio de Caldas, Antioquia, si bien este tributo es de los que mayor recaudo representa para la administración tributaria, al compararlo con otros municipios del sur del Valle de Aburrá con niveles de población similares, como Sabaneta y La Estrella, en una línea de tiempo que comprende desde el año 2008 hasta el año 2020, se observa que el desempeño en el recaudo es muy inferior. En este trabajo se analizan las causas del bajo recaudo que presenta el impuesto de industria y comercio del municipio de Caldas en comparación con los municipios de Sabaneta y La Estrella. Los resultados obtenidos permiten concluir que esta diferencia en el desempeño del recaudo obedece a la combinación de tres factores que interactúan sistemáticamente: tarifas no óptimas, gestión ineficiente en la administración del tributo y baja base gravable.
The industry and commerce tax is one of the most significant sources of tax revenue for municipalities due to its effective collection. However, for the municipality of Caldas, Antioquia, although this tax represents one of the largest sources of tax revenue for the tax administration, when compared to other municipalities in the southern part of the Valle de Aburrá with similar population levels, such as Sabaneta and La Estrella, over a timeline from 2008 to 2020, its tax revenue performance is lower. This study analyzes the causes of the low revenue performance of the industry and commerce tax in the municipality of Caldas compared to the municipalities of Sabaneta and La Estrella. The results obtained indicate that this difference in revenue performance is due to the combination of three systematically interacting factors: suboptimal rates, inefficient tax administration, and a low tax base.
The industry and commerce tax is one of the most significant sources of tax revenue for municipalities due to its effective collection. However, for the municipality of Caldas, Antioquia, although this tax represents one of the largest sources of tax revenue for the tax administration, when compared to other municipalities in the southern part of the Valle de Aburrá with similar population levels, such as Sabaneta and La Estrella, over a timeline from 2008 to 2020, its tax revenue performance is lower. This study analyzes the causes of the low revenue performance of the industry and commerce tax in the municipality of Caldas compared to the municipalities of Sabaneta and La Estrella. The results obtained indicate that this difference in revenue performance is due to the combination of three systematically interacting factors: suboptimal rates, inefficient tax administration, and a low tax base.
Palabras clave
Impuesto de industria y comercio, Recaudo, Tarifas óptimas, Gestión del tributo, Base gravable., Industry and Commerce Tax, Tax revenue, Optimal rates, Tax administration, Tax base