Abstract

CAMACHO-CASTRO, Carlos et al. Factors that affect in the collection of the Predial Tax Unified in the Barranquilla city. Prospect. [online]. 2017, vol.15, n.1, pp.64-73. ISSN 1692-8261.  https://doi.org/10.15665/rp.v15i1.591.

Tax resources are of great relevance in the sustainability of public finances. The Unified Predial Tax (UPT) is one of the main sources of income of the Barranquilla district and its collection is affected by direct and indirect influences. This research identifies the elements that have a significant interference on the collection of the UPT. To achieve this, we used as a methodological instrument a linear regression model with time series. The model was fed with the data taken from budgetary executions during twenty-three years (1990-2012). The results established that the collection of the UPT, is influenced by variables property tax revenue, which is different from the effective rate of revenues, the cadastral valuation of the property and the average tax rate.

Keywords : Tax; Collection; Regression model; Coefficients; Rates; Delay.

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