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

Carlos Alberto Gómez Cano, Kimberlyn Dahiana Cicery Molina and Yuly Noreidi Murcia Robles

Community and Interculturality in Dialogue, 2021, vol. 1, 13

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

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:dbk:commun:v:1:y:2021:i::p:13:id:13

DOI: 10.56294/cid202113

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