Aproximación al grado de evasión, efectos y oportunidades de mejora sobre el recaudo en el impuesto de industria y comercio en la administración municipal de Quibdó durante la vigencia 2019

Abstract

The research project revolves around the identification of the effect generated in the municipal administration of Quibdó during, as a result of the evasion that is registered in the collection of the industry and commerce tax, the period between the fiscal validity 2019. Likewise, this , provides an approach to the problems that affect the municipality of Quibdó, specifically the loss of resources that make it impossible for it to generate more investment to attend to the basic needs of the municipality. This is how this work makes it possible to propose some solutions based on the development plan, "Quibdó we are making it possible 2019-2023"; based on the fact that this is the first adminis trative authority and as such is responsible for implementing the policies that allow it to increase its tax revenues.