Eficiencia en el recaudo del impuesto predial unificado y tiempos de covid-19 año 2020 en directivos, empleados y comunidad del distrito de Barranquilla
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Fecha
2021
Autores
Gutiérrez Castro, Eydis Rosmery
Narváez Fernández, María Camila
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Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
Durante el 2020 la humanidad se vio enfrentada a un suceso histórico sin precedentes, nadie estaba preparado para una pandemia y de esa magnitud, la prensa y medios de comunicación mostraban cómo las ciudades estaban congeladas, los procesos se detuvieron en el tiempo, la economía mostraba una recesión mundial, no vista en décadas. Los países se vieron forzados a implementar nuevas metodologías, para que la economía no siguiera congelada. Colombia y con base a lo registrado en varios medios de comunicación como por ejemplo el La República, titularon: “La caída de 6,8% del Producto Interno Bruto de 2020 fue la peor de la historia del país” así mismo el diario semana publicaba titulares como “Prefiero que haya desempleo y no inflación” y un sin fin de enunciados que demostrarían el golpe a la economía colombiana, generando retos para las administraciones locales, en cuanto al recaudo de los impuestos. En Colombia, el impuesto predial unificado es considerado una de las fuentes más importantes de rentas tributarias locales. Si bien, los ingresos provenientes de este impuesto se pueden estimar por el comportamiento del avalúo catastral y el nivel de las tarifas vigentes, su comportamiento puede verse influenciado por diferentes componentes de orden económico, social, geográfico e institucional, que pueden incidir positiva o negativamente sobre el recaudo de este. (Iregui, Melo y Ramos, 2004).
During 2020 humanity was faced with an unprecedented historical event, no one was prepared for a pandemic of such magnitude, the press and media showed how cities were frozen, processes were stopped in time, the economy showed a global recession, not seen in decades. Countries were forced to implement new methodologies so that the economy would not remain frozen. In Colombia, and based on what was reported in several media, such as La República, the headline read: "The 6.8% drop in the Gross Domestic Product in 2020 was the worst in the country's history" and the newspaper Semana published headlines such as "I prefer unemployment and not inflation" and an endless number of statements that would demonstrate the blow to the Colombian economy, generating challenges for local administrations in terms of tax collection. In Colombia, the unified property tax is considered one of the most important sources of local tax revenues. Although the revenues from this tax can be estimated by the behavior of the cadastral appraisal and the level of current rates, its behavior can be influenced by different economic, social, geographic and institutional components, which can have a positive or negative impact on its collection. (Iregui, Melo and Ramos, 2004).
During 2020 humanity was faced with an unprecedented historical event, no one was prepared for a pandemic of such magnitude, the press and media showed how cities were frozen, processes were stopped in time, the economy showed a global recession, not seen in decades. Countries were forced to implement new methodologies so that the economy would not remain frozen. In Colombia, and based on what was reported in several media, such as La República, the headline read: "The 6.8% drop in the Gross Domestic Product in 2020 was the worst in the country's history" and the newspaper Semana published headlines such as "I prefer unemployment and not inflation" and an endless number of statements that would demonstrate the blow to the Colombian economy, generating challenges for local administrations in terms of tax collection. In Colombia, the unified property tax is considered one of the most important sources of local tax revenues. Although the revenues from this tax can be estimated by the behavior of the cadastral appraisal and the level of current rates, its behavior can be influenced by different economic, social, geographic and institutional components, which can have a positive or negative impact on its collection. (Iregui, Melo and Ramos, 2004).
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Palabras clave
Tributo, Impuesto, Avalúo catastral, Recaudo, Eficiencia, Impuesto predial unificado, Tax, Cadastral appraisal, Levy, Efficiency, Unified property tax
