Manual de políticas y procedimientos para la recaudación de industria y comercio y predial unificado en la alcaldía del municipio de Bosconia-Cesar.

Abstract

The present work is based on a manual of policies and procedures for the collection of industry and commerce and unified property in the mayoralty of the municipality of Bosconia Cesar, in which a diagnosis was made to the processes of municipal taxes of industry and commerce and unified property, where weaknesses of the current collection process of the administrative and financial secretary were found, a proposal is made to improve the current process of municipal tax collection, in such a way that its financial risks can be reduced, since today it is one of the main sources of income, which meets many needs of public expenditure.