Impacto financiero en los contribuyentes del impuesto predial unificado ocasionado por la ausencia de regulación de gradualidad en los procesos de actualización catastral en Cartagena D.T. y C.

Abstract

One of the essential aspects of the economic structure of every country is taxation, which is closely related to the economy of every citizen, their socio-economic status and its role within society. This research aims to analyze the behavior of the updates of the Cadastral appraisals in recent years and to demonstrate the absence of regulation of gradualness that occurs in these processes each five years by demonstrating that in the update process the principles of equity and tax contributory capacity, includes in the constitution and law, are violated. In addition, the research aims to measure the financial impact of the tax on taxpayers, evaluating their rationality and objectivity forward the economy. The research is qualitative and quantitative, which involves the identification of the present factors, the tax effects of these processes for updating cadastral, the descriptive analysis of the techniques and procedures employed by the Agustín Codazzi Geographical Institute to perform this important work in the properties located in the district.