Análisis del comportamiento del recaudo del impuesto predial unificado como fuente de ingreso directo en la gestión del Municipio de Soracá – Boyacá durante el periodo 2020 – 2021.

Abstract

Through this investigation, it is intended to analyze the behavior of the collection of the unified property tax as a cause of income and its possible causes that lead to a low collection of this tax in the Municipality of Soracá, Boyacá during the periods 2020 and 2021. For this purpose , the specific objectives proposed are: Describe the background, legal and tax provisions, and variables that determine the settlement of this tax in the Municipality of Soracá Boyacá, then seeks to recognize the behavior of property tax collection and the possible causes of a low collection of this tribute, and finally, identify the strategies imposed by the Municipal administration of Soracá.