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Estructura, Potencial y Desafíos del Impuesto Predial en Colombia

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Abstract

El objetivo de este trabajo es analizar el potencial y los desafíos que enfrenta el Impuesto Predial (IPU) en Colombia. En particular, se propone (i) determinar las causas del bajo recaudo, (ii) revelar las restricciones de economía política que impiden el incremento de la recaudación, y (iii) sugerir las opciones de política que ayuden a incrementar el recaudo. Los resultados del estudio arrojan cinco mensajes claves: 1) Las tasas efectivas del impuesto están muy por debajo del máximo legal permitido (5x1000 versus 16x1000); 2) Las propiedades urbanas y rurales están sub registradas y subestimadas; 3) El principal determinante del bajo recaudo es la falta de actualización catastral tanto de las propiedades como de sus valores. El recaudo está positivamente correlacionado con la actividad económica y la concentración de la propiedad; 4) La decisión de actualización está positivamente relacionada con el PIB per cápita y la competencia política, mientras lo está negativamente con las tasas de pobreza y las transferencias del gobierno central; 5) el recaudo potencial de predial es de 1.5% del PIB muy por encima del 0.6% en la actualidad y; 6) Para mejorar la recaudación es fundamental una mayor tecnología (sistemas de información, software especializados entre otros) y capacitación a los funcionarios encargados de esta actividad, además de un mejor canal de comunicación entre la Alcaldía y el Concejo Municipal.

Suggested Citation

  • Fabio Sánchez & Irina España, 2013. "Estructura, Potencial y Desafíos del Impuesto Predial en Colombia," Documentos CEDE 11893, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:011893
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    More about this item

    Keywords

    Impuesto predial; actualización catastral; finanzas públicas locales; Colombia;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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