Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update
This research project was based on the assessment of the levels of efficiency, effectiveness and socialequity of the tax collection process on property in the city of Sogamoso, based on the last cadastral update. Basically, it was established the amount caused by this tax before the last cadastral u...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia - UPTC
2013
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| Subjects: | |
| Online Access: | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4044 |
| _version_ | 1801706687770394624 |
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| author | Izaquita-Orduz, Juan Sebastián Bernal-Burgos, Rigoberto Antonio |
| author_facet | Izaquita-Orduz, Juan Sebastián Bernal-Burgos, Rigoberto Antonio |
| author_sort | Izaquita-Orduz, Juan Sebastián |
| collection | OJS |
| description | This research project was based on the assessment of the levels of efficiency, effectiveness and socialequity of the tax collection process on property in the city of Sogamoso, based on the last cadastral update. Basically, it was established the amount caused by this tax before the last cadastral update and was compared with the actual amount in the same period, as well as the resources used to achieve the collection of each fiscal year. The result of this comparison broadly determined that the level of effectiveness is satisfactory in terms of money but it was not in terms of number of properties, and that the efficiency of the collection process was greatly encouraging. In terms of meters built since last cadastral update, it was established its evolution between each cadastral update. In addition, it was analyzed the social equity component which involves the collection of property tax, and which was an important element in determining the degree of efficiency and effectiveness that was intended to establish. Besides showing the evolution of the collection, this project presents results that will be decisive in action and budget execution plans for the current tax administration in general and for property tax in particular. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-4044 |
| institution | Revista Ingeniería, Investigación y Desarrollo |
| language | spa |
| publishDate | 2013 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia - UPTC |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-40442017-09-07T21:43:31Z Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update Evaluación de la eficiencia, eficacia y equidad social del impuesto predial en el municipio de Sogamoso, con base en la última formación catastral Izaquita-Orduz, Juan Sebastián Bernal-Burgos, Rigoberto Antonio appraisal effectiveness efficiency social equity interest discount municipal decree property tax urban rural suburban land expansion avalúo eficacia eficiencia equidad social intereses descuentos acuerdo municipal impuesto predial urbano rural suburbano predios de expansión This research project was based on the assessment of the levels of efficiency, effectiveness and socialequity of the tax collection process on property in the city of Sogamoso, based on the last cadastral update. Basically, it was established the amount caused by this tax before the last cadastral update and was compared with the actual amount in the same period, as well as the resources used to achieve the collection of each fiscal year. The result of this comparison broadly determined that the level of effectiveness is satisfactory in terms of money but it was not in terms of number of properties, and that the efficiency of the collection process was greatly encouraging. In terms of meters built since last cadastral update, it was established its evolution between each cadastral update. In addition, it was analyzed the social equity component which involves the collection of property tax, and which was an important element in determining the degree of efficiency and effectiveness that was intended to establish. Besides showing the evolution of the collection, this project presents results that will be decisive in action and budget execution plans for the current tax administration in general and for property tax in particular. El presente proyecto de investigación se fundamentó en la evaluación de los niveles de eficiencia, eficacia y equidad social del proceso de recaudo por concepto de impuesto predial en el municipio de Sogamoso, tomando como base la última formación catastral. Básicamente, se estableció el monto causado por concepto de este impuesto antes de la última formación catastral, y se comparó con el monto efectivamente recaudado en este mismo período, así como los recursos usados para lograr el recaudo de cada vigencia. El resultado de esta comparación determinó, en términos generales, que el nivel de eficacia es satisfactorio en cuanto al dinero, pero no lo fue en relación con los predios, y que la eficiencia del proceso de recaudo fue considerablemente alentadora. En cuanto a los metros construidos desde la última formación catastral, se estableció su evolución entre cada actualización catastral. Además, se hizo un análisis al componente de equidad social que implica el recaudo del impuesto predial, lo que constituyó un elemento de suma importancia para determinar el grado de eficiencia y eficacia que se pretendía establecer. Además de mostrar la evolución del recaudo, este proyectó arrjojo resultados que serán determinates dentro de los planes de acción y ejecución presupuestal para la actual administración en matería tributaria en general y de impuesto predial en partícular. Universidad Pedagógica y Tecnológica de Colombia - UPTC 2013-12-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4044 10.19053/1900771X.4044 Ingeniería Investigación y Desarrollo; Vol. 13 No. 2: julio-diciembre de 2013; 39-43 Ingeniería Investigación y Desarrollo; Vol. 13 Núm. 2: julio-diciembre de 2013; 39-43 2422-4324 1900-771X spa https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4044/3478 Derechos de autor 2013 Ingeniería Investigación y Desarrollo |
| spellingShingle | appraisal effectiveness efficiency social equity interest discount municipal decree property tax urban rural suburban land expansion avalúo eficacia eficiencia equidad social intereses descuentos acuerdo municipal impuesto predial urbano rural suburbano predios de expansión Izaquita-Orduz, Juan Sebastián Bernal-Burgos, Rigoberto Antonio Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update |
| title | Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update |
| title_alt | Evaluación de la eficiencia, eficacia y equidad social del impuesto predial en el municipio de Sogamoso, con base en la última formación catastral |
| title_full | Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update |
| title_fullStr | Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update |
| title_full_unstemmed | Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update |
| title_short | Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update |
| title_sort | evaluation of efficiency effectiveness and social equity of the property tax in the municipality of sogamoso based on the last cadastral update |
| topic | appraisal effectiveness efficiency social equity interest discount municipal decree property tax urban rural suburban land expansion avalúo eficacia eficiencia equidad social intereses descuentos acuerdo municipal impuesto predial urbano rural suburbano predios de expansión |
| topic_facet | appraisal effectiveness efficiency social equity interest discount municipal decree property tax urban rural suburban land expansion avalúo eficacia eficiencia equidad social intereses descuentos acuerdo municipal impuesto predial urbano rural suburbano predios de expansión |
| url | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/4044 |
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