Estudio de la fluctuación de las finanzas para fortalecer el nivel tributario del municipio de Sincelejo en los años 2018-2020
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Fecha
2023
Autores
Benavides Castañeda, Yovanis De La Cruz
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El presente estudio tuvo como objetivo analizar la fluctuación de las finanzas municipales en Sincelejo y explorar estrategias para fortalecer el nivel tributario. Para lograrlo, se identificaron los factores que influyen en las finanzas desde la perspectiva de las instituciones, se evaluó el contexto de Colombia en términos de políticas tributarias y se examinó el comportamiento del ingreso corriente del municipio durante el periodo de 2018 a 2021. A través de la revisión documental y hermenéutica, se evidenció la importancia del catastro multipropósito como una estrategia clave para fortalecer las finanzas institucionales. Esta herramienta, que integra información geográfica, jurídica y económica de los predios, facilita una valoración precisa de los bienes inmuebles y contribuye a una administración más efectiva de los impuestos, como el impuesto predial unificado. Además, el catastro multipropósito proporciona información para la planificación territorial y el desarrollo urbano sostenible. En conclusión, la implementación del catastro multipropósito en Sincelejo no solo fortalecerá las finanzas municipales, sino que también sentará las bases para un crecimiento ordenado y una mejor calidad de vida para la ciudadanía.
The present study aimed to analyze the fluctuation of municipal finances in Sincelejo and explore strategies to strengthen the tax level. To achieve this, the factors influencing finances were identified from an institutional perspective, the context of Colombia was evaluated in terms of tax policies, and the behavior of the municipality's current income during the period from 2018 to 2021 was examined. Through documentary review and hermeneutics, the importance of the multipurpose cadastre as a key strategy to strengthen institutional finances was evidenced. This tool, which integrates geographic, legal, and economic information of properties, facilitates an accurate assessment of real estate assets and contributes to a more effective administration of taxes, such as the unified property tax. Additionally, the multipurpose cadastre provides information for territorial planning and sustainable urban development. In conclusion, the implementation of the multipurpose cadastre in Sincelejo will not only strengthen municipal finances but also lay the foundation for orderly growth and a better quality of life for citizens.
The present study aimed to analyze the fluctuation of municipal finances in Sincelejo and explore strategies to strengthen the tax level. To achieve this, the factors influencing finances were identified from an institutional perspective, the context of Colombia was evaluated in terms of tax policies, and the behavior of the municipality's current income during the period from 2018 to 2021 was examined. Through documentary review and hermeneutics, the importance of the multipurpose cadastre as a key strategy to strengthen institutional finances was evidenced. This tool, which integrates geographic, legal, and economic information of properties, facilitates an accurate assessment of real estate assets and contributes to a more effective administration of taxes, such as the unified property tax. Additionally, the multipurpose cadastre provides information for territorial planning and sustainable urban development. In conclusion, the implementation of the multipurpose cadastre in Sincelejo will not only strengthen municipal finances but also lay the foundation for orderly growth and a better quality of life for citizens.
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Palabras clave
Finanzas municipales, Catastro multipropósito, Fortalecimiento institucional, Políticas tributarias, Municipal finances, Multipurpose cadastre, Institutional strengthening, Tax policies
