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Salud, Ciencia y Tecnología Metaverse Basic and Applied Research Data & Metadata Interdisciplinary Rehabilitation Salud, Ciencia y Tecnología - Serie de Conferencias Community and Interculturality in Dialogue Seminars in Medical Writing and Education Health Leadership and Quality of Life Gamification and Augmented Reality Southern perspective / Perspectiva austral
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Published: 2021-12-01
DOI: https://doi.org/10.56294/cid202113

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

By
Carlos Alberto Gómez Cano ,
Carlos Alberto Gómez Cano

Universidad de la Amazonia. Florencia, Colombia

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Kimberlyn Dahiana Cicery Molina ,
Kimberlyn Dahiana Cicery Molina

Universidad de la Amazonia. Florencia, Colombia

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Yuly Noreidi Murcia Robles ,
Yuly Noreidi Murcia Robles

Universidad de la Amazonia. Florencia, Colombia

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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.

Keywords:

Taxpayer,
Tax,
Property Tax,
Collection,

How to Cite

1.
Gómez Cano CA, Cicery Molina KD, Murcia Robles YN. Effect of Decree 229 on property tax collection in the municipality of Florencia Caquetá during the COVID-19 health emergency. Community and Interculturality in Dialogue [Internet]. 2021 Dec. 1 [cited 2024 Jul. 4];1:13. Available from: https://cid.saludcyt.ar/index.php/cid/article/view/13

Copyright Notice

The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.

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