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El recaudo del impuesto predial en Cartagena de Indias, 1984 - 2010

Author

Listed:
  • Aarón Espinosa Espinosa
  • Jorge Campos Pérez
Abstract
En este trabajo se examinan los determinantes del recaudo del impuesto predial en el Distrito de Cartagena de Indias, Colombia, en el periodo 1984-2010. Este tributo representa el 33% de los ingresos corrientes del Distrito; con el impuesto de industria y comercio constituye la principal fuente de ingresos propios de la ciudad. A escala macro se analiza el efecto de la descentralización fiscal iniciada en los ochenta y profundizada en la segunda mitad de los anos noventa, así como el cambio de modelo económico con la apertura comercial. También se consideran otras variables de este orden, como la inflación y la desigualdad en el ingreso. A escala local, se examinan los efectos de las reformas tributarias en el Distrito, la expansión de la construcción y el crecimiento demográfico, y siguiendo el enfoque de Iregui y otros (2004), del esfuerzo por recaudar otros impuestos y la respuesta de los contribuyentes ante cambios en el gasto social. Se encuentra que el recaudo del impuesto refleja las condiciones económicas de la ciudad, tanto por los ciclos de la urbanización y la distribución del ingreso como por el impacto de la inflación. Es posible mejorar el recaudo si la ciudadanía percibe aumentos de la inversión social. El fortalecimiento de la gestión tributaria permitirá superar dos serios problemas del recaudo: el efecto sustitución en las rentas propias (especialmente con el impuesto de industria y comercio) y la pereza fiscal. En los casos del impacto inflacionario y la desigualdad es evidente que la política tributaria más efectiva en el largo plazo es aquella que reduce la pobreza y la vulnerabilidad, y eleva la inversión y la eficiencia institucional en la gestión de recaudo. We examine the determinants of property tax collection in Cartagena, Colombia, between 1984 and 2010. This tax accounts for 33% of the District’s current income; with the industry and commerce tax it is the city’s main source of income. At the macro level, we study the impact of fiscal decentralization policies launched in the eighties and deepened in the second half of the nineties, and of the trade liberalization model introduced also in the nineties. Other macro variables considered are inflation and income inequality. At the local level, we examine the impact of tax reforms, the growth of construction and population, and also of efforts to expand the collection of other taxes and of taxpayers’ responses to changes in social expenditures. We find that property tax collection reflects the city’s economic conditions, due to the cycles of construction and the distribution of income, as well as the impact of inflation. It is possible to raise tax collection if taxpayers perceive that social expenditure is rising. If tax collection is strengthened two serious problems may be solved: the substitution effect in own sources of income (particularly in the tax on industry and commerce) and fiscal laziness. In the case of the impact of inflation and inequality of incomes, it is evident that the most effective fiscal policy is that which reduces poverty and vulnerability, and also raises investment and institutional efficiency in tax collection.

Suggested Citation

  • Aarón Espinosa Espinosa & Jorge Campos Pérez, 2013. "El recaudo del impuesto predial en Cartagena de Indias, 1984 - 2010," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 7(2), pages 149-192, December.
    • Handle: RePEc:col:000411:018322
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    References listed on IDEAS

    as
    1. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 258-304, Diciembre.
    2. Augusto Alean Pico & Raul Ernesto Acosta Mesa & Rodolfo Enrique Matos Navas, 2011. "Determinantes de los impuestos predial e industria y comercio en Cartagena," Documentos de Trabajo 8835, Universidad Tecnológica de Bolívar.
    3. Aarón Espinosa Espinosa, 2011. "Política tributaria e incentivos fiscales: Consideraciones para el desarrollo económico de Cartagena de Indias," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 5(1), pages 53-108, June.
    4. Daniel Toro González & Martha Elena Doria, 2010. "La curva de Laffer y la optimización del recaudo tributario en Cartagena, Colombia," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 4(1), pages 73-100, June.
    5. Mr. Richard Miller Bird, 1999. "Rethinking Subnational Taxes: A New Look At Tax Assignment," IMF Working Papers 1999/165, International Monetary Fund.
    6. Jaime Alfredo Bonet & Fabio Rueda, 2012. "Esfuerzo fiscal en los estados mexicanos," IDB Publications (Working Papers) 64598, Inter-American Development Bank.
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    More about this item

    Keywords

    Impuestos directos; recaudo tributario; política tributaria; Cartagena de Indias;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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