Gallery tax in florencia Caquetá: legality and collection behavior

Tovar-Cardozo, Ginna ^[1] ; Facundo-Vargas, Guineth ^[1] ; Joven-Santanilla, Velmar ^[1]
1. [1] Universidad de la Amazonia
  
  Universidad de la Amazonia
  
  Colombia
Localización: Salud, Ciencia y Tecnología - Serie de Conferencias, ISSN-e 2953-4860, Vol. 1, Nº. 0, 2022 (Ejemplar dedicado a: Salud, Ciencia y Tecnología - Serie de Conferencias)
Idioma: inglés
Enlaces
- Texto completo (pdf)

Resumen
- This article is part of the project Analysis of the payment behavior of the Industry and Commerce Tax and Gallery Fee in the La Concordia Market Square in Florencia, department of Caquetá, which is recognized as the city's historical and cultural heritage. This paper addresses matters related to the gallery rate, through a descriptive design study, using the survey applied to vendors in the Concordia market place as a primary source to capture information. Among the results obtained, it is found that the gallery rate does not have a legal basis or reservation of Law and additionally the current municipal regulations are not applied, in relation to the times stipulated for their respective payment. And as conclusions, it is recommended to review the regulatory framework to appropriate the corresponding legal figure and advance campaigns to promote the culture of payment of obligations and commitments for the use of public space.