La efectividad de la recaudación de impuesto de industria y comercio del municipio de Barranquilla en los periodos comprendidos 2021-2022
Fecha
2024
Autores
Meza Villafañe, Breina
Siachoque Cairoza, Jair
Salcedo Betancur, Sandra Lorena
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En este trabajo de investigación se llevó a cabo el análisis de la efectividad de la recaudación de impuesto de industria y comercio del municipio de Barranquilla en los periodos comprendidos 2021-2022, el cual se realizó partiendo de las deficiencias que existían actualmente en la recaudación del impuesto como son la evasión y la elusión debido a la falta de tecnología y de recursos humanos para llevar a cabo los programas de fiscalización así como la carencia de un sistema automatizado y la poca integración de datos entre las diferentes entidades gubernamentales. Por otra parte, la informalidad de la economía de la ciudad de Barranquilla agrava mas el problema de las deficiencias en el recaudo ya que una gran parte de las actividades comerciales y de servicios se realizan fuera del marco formal. Además, la falta de concientización y educación fiscal por parte de los contribuyentes, hacen que no comprendan la importancia de cumplir con sus obligaciones tributarias y los beneficios que esto conlleva para el desarrollo de la ciudad. De manera que para medir la efectividad del recaudo del impuesto en la ciudad de Barranquilla se llevó cabo un análisis comparativo de los índices de recaudo del ICA durante los años 2021 y 2022 utilizando una metodología cuantitativa. Esta incluirá recopilación de datos de los informes financieros y estadísticos emitidos por la secretaría de Hacienda de Barranquilla. Estos fueron analizados utilizando herramientas descriptivas para identifica tendencias, patrones y variaciones en los índices de recaudo. Este análisis permitirá una comprensión detallada las dinámicas del recaudo y de los factores que pueden haber influido en las variaciones observadas entre los dos años estudiados. El método de investigación que se utilizó fue el documental y se basó en la revisión exhaustiva de documentos relevantes. Este método se complementó con la recolección de datos cuantitativos a través de fuentes primarias y secundarias, lo que garantizó la fiabilidad de los resultados. Entre las principales estrategias que la alcaldía distrital de Barranquilla implementó para aumentar el recaudo encontramos los programas de fiscalización a contribuyentes inexactos y omisos, así como la revisión minuciosa previa a la devolución de saldo a favor, así como también la utilización de herramientas tecnológicas como la habilitación de pago en línea, envió de correos y mensajes de textos persuasivos, realización jornada de sensibilización, capacitación y fortalecimiento de la cultura tributaria en convenio con la DIAN, y la cámara de comercio de Barranquilla. Estas estrategias empleadas por la alcaldía fueron muy positivas, ya que el índice de recaudo del 2022 frente al 2021 tuvo una variación positiva del 23% así como el cumplimiento del presupuesto en el año 2022 en un 119%. Por lo tanto, evidenciamos durante esta investigación que el distrito de Barranquilla tuvo cambios significativos en el desarrollo de su plataforma digital, lo que trajo como consecuencia la detección de muchos contribuyentes omisos y morosos y alerta de las declaraciones presentadas extemporáneamente. También fueron muy fructuosos los diferentes programas de fiscalización, así como las facilidades de pago que se otorgaron a los contribuyentes que presentaban mora y la amnistía de los intereses moratorios para quienes se pusieran al día con sus obligaciones. Aunque las estrategias empleadas por la alcaldía de Barranquilla
fueron muy eficaces y efectivas, como se evidencia en el aumento de la efectividad del recaudo del ICA, es esencial que la administración distrital siga fortaleciendo su proceso de fiscalización esto incluye el uso de la tecnología para la gestión y el monitoreo de pagos, la implementación de incentivos para la empresas que tengan un buen historial de pagos y para atraer nuevas empresas que inviertan en la ciudad, garantizando así las finanzas de la ciudad y contribuyendo al desarrollo económico sostenible de Barranquilla
This research work carried out an analysis of the effectiveness of the collection of the industry and commerce tax in the municipality of Barranquilla in the periods 2021-2022, which was based on the deficiencies that currently existed in the collection of the tax, such as evasion and avoidance due to the lack of technology and human resources to carry out the inspection programs, as well as the lack of an automated system and the poor integration of data between the different government entities. On the other hand, the informality of the economy of the city of Barranquilla further aggravates the problem of deficiencies in collection since a large part of commercial and service activities are carried out outside the formal framework. In addition, the lack of tax awareness and education on the part of taxpayers means that they do not understand the importance of complying with their tax obligations and the benefits that this entails for the development of the city. In order to measure the effectiveness of tax collection in the city of Barranquilla, a comparative analysis of the ICA collection rates during the years 2021 and 2022 was carried out using a quantitative methodology. This will include data collection from financial and statistical reports issued by the Barranquilla Treasury Secretariat. These were analyzed using descriptive tools to identify trends, patterns and variations in collection rates. This analysis will allow a detailed understanding of the dynamics of collection and the factors that may have influenced the variations observed between the two years studied. The research method used was documentary and was based on an exhaustive review of relevant documents. This method was complemented by the collection of quantitative data through primary and secondary sources, which guaranteed the reliability of the results. Among the main strategies that the district mayor's office of Barranquilla implemented to increase collection, we find the inspection programs for inaccurate and delinquent taxpayers, as well as the thorough review prior to the return of the balance in favor, as well as the use of technological tools such as enabling online payment, sending persuasive emails and text messages, conducting awareness days, training and strengthening of tax culture in agreement with the DIAN, and the Barranquilla Chamber of Commerce. These strategies used by the mayor's office were very positive, since the collection rate for 2022 compared to 2021 had a positive variation of 23% as well as compliance with the budget in 2022 by 119%. Therefore, we evidenced during this investigation that the district of Barranquilla had significant changes in the development of its digital platform, which resulted in the detection of many delinquent and delinquent taxpayers and alerts of late-filed returns. The various audit programs were also very successful, as were the payment facilities granted to taxpayers who were in arrears and the amnesty on late payment interest for those who became current with their obligations. Although the strategies used by the Mayor of Barranquilla were very efficient and effective, as evidenced by the increase in the effectiveness of ICA collection, it is essential that the district administration continues to strengthen its audit process. This includes the use of technology for the management and monitoring of payments, the implementation of incentives for companies with a good payment history and to attract new companies to invest in the city, thus guaranteeing the city's finances and contributing to the sustainable economic development of Barranquilla.
This research work carried out an analysis of the effectiveness of the collection of the industry and commerce tax in the municipality of Barranquilla in the periods 2021-2022, which was based on the deficiencies that currently existed in the collection of the tax, such as evasion and avoidance due to the lack of technology and human resources to carry out the inspection programs, as well as the lack of an automated system and the poor integration of data between the different government entities. On the other hand, the informality of the economy of the city of Barranquilla further aggravates the problem of deficiencies in collection since a large part of commercial and service activities are carried out outside the formal framework. In addition, the lack of tax awareness and education on the part of taxpayers means that they do not understand the importance of complying with their tax obligations and the benefits that this entails for the development of the city. In order to measure the effectiveness of tax collection in the city of Barranquilla, a comparative analysis of the ICA collection rates during the years 2021 and 2022 was carried out using a quantitative methodology. This will include data collection from financial and statistical reports issued by the Barranquilla Treasury Secretariat. These were analyzed using descriptive tools to identify trends, patterns and variations in collection rates. This analysis will allow a detailed understanding of the dynamics of collection and the factors that may have influenced the variations observed between the two years studied. The research method used was documentary and was based on an exhaustive review of relevant documents. This method was complemented by the collection of quantitative data through primary and secondary sources, which guaranteed the reliability of the results. Among the main strategies that the district mayor's office of Barranquilla implemented to increase collection, we find the inspection programs for inaccurate and delinquent taxpayers, as well as the thorough review prior to the return of the balance in favor, as well as the use of technological tools such as enabling online payment, sending persuasive emails and text messages, conducting awareness days, training and strengthening of tax culture in agreement with the DIAN, and the Barranquilla Chamber of Commerce. These strategies used by the mayor's office were very positive, since the collection rate for 2022 compared to 2021 had a positive variation of 23% as well as compliance with the budget in 2022 by 119%. Therefore, we evidenced during this investigation that the district of Barranquilla had significant changes in the development of its digital platform, which resulted in the detection of many delinquent and delinquent taxpayers and alerts of late-filed returns. The various audit programs were also very successful, as were the payment facilities granted to taxpayers who were in arrears and the amnesty on late payment interest for those who became current with their obligations. Although the strategies used by the Mayor of Barranquilla were very efficient and effective, as evidenced by the increase in the effectiveness of ICA collection, it is essential that the district administration continues to strengthen its audit process. This includes the use of technology for the management and monitoring of payments, the implementation of incentives for companies with a good payment history and to attract new companies to invest in the city, thus guaranteeing the city's finances and contributing to the sustainable economic development of Barranquilla.
Descripción
Palabras clave
Impuesto, índice, Recaudación, Estrategias, Causas, Deficiencias
