Browsing by Author "Valencia Betancourth, Luis Daniel"
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Item Análisis de los cambios normativos en el impuesto predial en los años 2019 - 2023, caso: Distrito de Santiago de Cali(Universidad Santiago de Cali, 2024) Valencia Betancourth, Luis Daniel; Angulo Landázury, Luis Angel; Caicedo Rodriguez, Katherin Paola; Gongora Lemos, IvonneCurrently, the property tax has established a source of resource generation for the different municipal governments, this seeks to strengthen control and minimize the evasion of this tax, for the accuracy of this information, it is based on the resolution of objectives established throughout the article in order to obtain results and more clarity of what this tax is. This article aims to inform about the changes that have been registered in the property tax during the years 2019-2023, this based on different variables within the investigation which include the clarity of the payment of the tax according to each commercial sector, it also includes notification about the updates that the tax has presented in the determined range, which will allow clarity of the subject in each individual owner of a real estate and responsible for it, taking into account the equity and justice of the procedure for calculating the property tax and how it has changed specifically from one year to another. For the development of this research, an exploratory research method was applied, a type of descriptive research, in order to allow a better understanding of what is related to this tax; for which, different sources of consultation were used such as electronic databases such as Scopus, Google Scholar, the repository of the University of Santiago de Cali and among other university sources which were part of the fulfillment of the development of the objectives. The results allowed to mainly show the evolution of the property tax taking into account the changes presented and that were reflected from one year to another. Some of the significant changes were obtained from the development of the proposed objectives, including the settlement and behavior of the property tax in recent years, obtaining significant changes in its rates depending on some variables, such as the socioeconomic stratum, area of the property and among other fundamental characteristics for the payment of this tax, on the other hand, in recent years a mixed impact has been evidenced, a significant result of this was the recovery of post-pandemic tax collection, which demonstrates the economic resilience of the city, finally a valuable effect was obtained regarding the regulatory change taking into account the change in the property tax according to the evolution of the laws that report on this tax.