IDEAS home Printed from https://ideas.repec.org/a/dbk/commun/v1y2021ip13id13.html
   My bibliography  Save this article

Effect of Decree 229 on property tax collection in the municipality of Florencia Caquetá during the COVID-19 health emergency

Author

Listed:
  • Carlos Alberto Gómez Cano
  • Kimberlyn Dahiana Cicery Molina
  • Yuly Noreidi Murcia Robles

Abstract

The article examines the socioeconomic crisis that affected the department of Caquetá and its capital, Florencia, in 2020 due to the COVID-19 pandemic, with a focus on the unified property tax as a source of revenue for the municipality. Taxes in Colombia are categorized and the relevance of the property tax as a crucial source of local revenues is highlighted. The methods for calculating the rural property tax are discussed and land productivity is considered. The collection of municipal taxes in Colombia, especially the property tax, is analyzed, along with its history and regulation. The study used surveys, interviews and information search. The results indicate an increase in collection in 2020 due to Decree 229, but also point to a lack of awareness of its benefits among taxpayers. The municipal administration considers that the decree had a positive impact

Suggested Citation

Handle: RePEc:dbk:commun:v:1:y:2021:i::p:13:id:13
DOI: 10.56294/cid202113
as

Download full text from publisher

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a
for a similarly titled item that would be available.

More about this item

Statistics

Access and download statistics

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dbk:commun:v:1:y:2021:i::p:13:id:13. See general information about how to correct material in RePEc.

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

We have no bibliographic references for this item. You can help adding them by using this form .

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Javier Gonzalez-Argote (email available below). General contact details of provider: https://cid.ageditor.ar/ .

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.