Factores que inciden en el recaudo del Impuesto Predial Unificado en el distrito de Barranquilla/Factors that affect in the collection of the Predial Tax Unified in the Barranquilla city

Authors

  • Carlos Camacho Castro University of Atlántico image/svg+xml , Universidad del Atlántico image/svg+xml
  • Kennedy Hurtado Ibarra Universidad de la Costa
  • Evaristo Navarro Manotas Universidad de la Costa
  • Julio Hurtado Márquez Universidad Tecnológica de Bolívar image/svg+xml
  • Sergio Samuel Nieves Vanegas Universidad Autónoma del Caribe image/svg+xml

DOI:

https://doi.org/10.15665/rp.v15i1.591

Keywords:

Impuesto, Recaudo, Modelo de regresión, Coeficientes, Tasas, Rezago.

Abstract

Los recursos tributarios resultan de gran relevancia en el sostenimiento de las finanzas públicas. El Impuesto Predial Unificado (IPU) es una de las principales fuentes de ingresos del distrito de Barranquilla y su recaudo es afectado por la influencia directa e indirecta de muchos factores. Esta investigación identifica los elementos que tienen una injerencia significativa sobre el recaudo del IPU, para lograrlo, se utilizó como instrumento metodológico un modelo de regresión lineal con serie de tiempo, el cual fue alimentado con los datos de las ejecuciones presupuestales de veintitrés años (1990-2012). Los resultados permitieron establecer que el recaudo del IPU, se encuentra influenciado por la variable ingresos tributarios diferente del predial, la tasa efectiva del recaudo, el avalúo catastral del predio y el tipo impositivo medio.

Author Biography

  • Sergio Samuel Nieves Vanegas, Universidad Autónoma del Caribe
    Profesor Tiempo completo. Departamento de Ciencias Básicas

References

R. Bird y E. slack, International handbook on land and property talation, Cheltenhan UK: Edward Elgar Publishing Inc, 2004.

J. Malme y J. Youngman, The Development of the property tal in economies in transition WBI, Washington D.C : Learning Resources Series: Word Banh, 2001.

Y. Hong, The Last Straw: Reforming Local Property Taxes in the Peoples Republic of the China, Cambrige : Lincohn Institute for Land Policy , 2003.

R. Bird y E. Zolt, Introduction to tal Policy Desing and davelopment Draft Prepared for a Coruse on Practical Issues of Tax Policy in Developing Countries, Washington D.C . , 2003.

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Published

2017-02-22

Issue

Vol. 15 No. 1 (2017): Enero - Junio

Section

Articles

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