Impacto de la evasión del impuesto de alumbrado público en el municipio de Quibdó en el periodo comprendido entre el año 2016 y 2020

Abstract

The municipality of Quibdó receives resources for the public lighting tax lower than the amount it should be receiving according to the number of subscribers of the energy service, there is a significant number of users who may be adding to the list of evaders of the public lighting tax, due to the little knowledge they have regarding how the provision of a service works whose operation is in sync with the tax associated with it. The recommendations and proposals made as a result of this research aim to contribute to the solution of the problem.