Optimizar la gestión de recaudo del Impuesto de Industria y Comercio en el municipio de Chitagá Norte de Santander.

Abstract

This report shows the work done during my business practice in the municipality of Chitagá, giving a brief historical overview of the municipality, corporate aspects of the entity such as mission, vision, objectives and quality policies and how it is organized; giving a sample of the functions that are incumbent on each unit emphasizing in the Secretary of Finance. We expose weaknesses, opportunities, strengths and threats that allowed me to present my improvement proposal which seeks to OPTIMIZE THE COLLECTION MANAGEMENT OF THE INDUSTRY AND COMMERCE TAX IN THE MUNICIPALITY OF CHITAGÀ NORTH OF SANTANDER. This is based on leaving an updated database of registered commercial establishments and a list of those informal establishments to which a circular was sent to each of their owners so that they complied with their registration obligation. Informative to each of them. A radial program is carried out on the industry and commerce tax, since the majority does not know the subject and its obligation when carrying out an industrial, commercial, service or financial activity and that is done with the money obtained by this tax. Finally it shows the conclusions that have been reached with this business practice and the recommendations from my point of view and my experience with the purpose that the collection of it continues to improve.