Ausencia de los principios de progresividad y eficiencia tributaria, efectos negativos sobre la cultura fiscal y el recaudo del impuesto predial en cartagena de indias.

Abstract

Municipalities in Colombia have the responsibility of efficiently managing their incomes, since the resources of the central level due to their dependence on oil and commodities, are increasingly scarce, international prices of these exportable raw materials have fallen considerably in the last two years. For this reason the municipalities of Colombia must become real managers of their taxes, especially the property tax, taking advantage of the prerogatives provided by law to be the only ones with the legitimacy to tax the real estate. The research aims to determine the effect on the collection of the Property Tax and on the tax culture of the taxpayers of the city of Cartagena due to the lack of application of the tax administration of the principles of progressivity and tax efficiency. Was based on the documentary method to approach the legal aspects of the property tax. On the other hand, the descriptive methodology was approached through surveys aimed at taxpayers of the property tax in different socioeconomic sectors of the city. The research was conducted in the city of Cartagena de Indias to address specific issues of tax culture and collection of property tax