Recovery of the unified predial tax in Santiago de Tolú – Sucre.

Abstract

This article is the product of an investigation and focuses its objective in analyzing the collection process and the application that is given to the property tax of the Municipality of Santiago de Tolú, also, considers the vision and mission that is held by the territorial entity on behalf of its elected president and supported by who acts as secretary of finance as municipal administrators and responsible for advancing processes of collection, inspection, and collection of taxes, as well as determining the proper investment of these monies in covering the different needs that have with the municipality of social and development character, as well as in the part of improvement and maintenance of public spaces. Methodologically, it is part of a qualitative approach and is inserted in the documentary descriptive analytical type with bibliographic design. Its development was circumscribed in the grounded theory. In its results it could be determined by means of the analyzed and a balance referred to the existence of resources with which the administration has been able to count in order to strengthen the aspects aimed at social development, as well as the improvement and maintenance of public spaces that they have obtained taxation. It concludes with a proposal that proposes the implementation of measures that seek to facilitate the greater collection and investment of the taxes obtained and thus have greater solvency at the time of carrying out each of the projects. However, this article is open to future research in order to broaden the topic and its application.