Información General

• Autores: Carlos Alberto Severiche Sierra (coord.)
• Editores: South American Publishing
• Año de publicación: 2026
• País: Uruguay
• Idioma: español
• ISBN: 978-9915-704-29-6, 978-9915-704-30-2
• Texto completo no disponible (Saber más ...)

Resumen

• Local tax systems represent a critical interface between public authority and citizenship, particularly in decentralized contexts where municipalities bear significant responsibility for financing public services. This volume examines fiscal governance and public intelligence as interdependent dimensions shaping local tax performance in Colombia. Through a set of empirical studies, the book analyzes how regulatory frameworks, institutional practices, technological tools, and social perceptions interact in the management of local taxation. The chapters address diverse yet interconnected themes: differentiated tax regimes applied to indigenous councils and their economic implications; citizen perceptions of state actions against tax evasion; legal proceedings and their perceived deterrent effects; administrative strategies such as withholding mechanisms; and the formation of tax culture among university students. Methodologically, the contributions rely on quantitative designs, validated survey instruments, documentary analysis, and statistical modeling, offering a consistent empirical foundation. A central insight emerging from the volume is that tax compliance at the local level is driven less by coercion alone than by a combination of normative clarity, ethical reasoning, and institutional credibility. While digitalization and data-driven control tools enhance administrative capacity, their effectiveness remains contingent on transparency, coordination among authorities, and social legitimacy. Rather than portraying taxation as a purely technical operation, the book frames it as a governance process embedded in territorial realities and historical inequalities. By integrating public intelligence with fiscal analysis, the volume contributes to contemporary debates on how local tax systems can sustain public value, reinforce trust, and support inclusive development without overlooking their structural constraints.

Otros catálogos

• Red de Bibliotecas Universitarias (REBIUN)

Listado de artículos

• • Impact of tax benefits on indigenous councils with economic activity in Colombia

    Gloria Esther Balseiro Pauth, Yeris Luz Lopez Agamez, Paula Andrea Morelo Rivero

    

  • Perception of state actions to control tax evasion according to the Colombian tax statute

    Greys del Carmen Pérez Bohórquez, Milagros de Jesús Villero Moreno

    

  • Legal proceedings for tax evasion in the municipality of Sincelejo (northern Colombia)

    Lina Marcela Vergara Jaraba, Oswaldo Jose Barrios Barrios

    

  • Strategies for the Effectiveness and Efficiency of ReteICA in Municipal Governments of Colombia

    Luis Carlos Fortich Arroyo, William Támara Vergara, Roddy Javier Doria Ruiz

    

  • Tax knowledge and culture among Colombian university students

    Henrry De Jesús Herrera Herrera, Jhonatan José Gonzalez Figueroa