Propuesta para la reforma de la gestión tributaria del impuesto comercio, avisos y tableros municipio de Pamplona.

Abstract

The declaration and contribution of industry and commerce tax, notices and boards, is a tax duty of every person, who performs any production activity duly defined by the Commercial Code. With this, the income required to sustain public spending and financing of goods and services demanded by citizens is achieved. The municipality of Pamplona, requires an ideal andefficient tax system, where measures are taken that promote a culture of timely and consciouspayment, to allow the collection of fair and timely taxes for the maintenance of the administrative apparatus and social investment, be encouraged the socio-economic development of the Pamplona population and the normal functioning of the municipal administration, confidence in the public function is generated and the improvement of the well-being of life in the community in general is favored. For this purpose, the study consisted in proposing a regulated and updated economic reform for the single income statute of such municipality, in relation to the exemption and stimulus rates of the mentioned taxes. It was based on the holistic current of the quantitative approach and guided in a descriptive field research. The population was, the total of legally constituted merchants and registered in the Office of the Treasury and the sample, only 100 of them. The instrument for gathering information, a questionnaire with dichotomous questions. Conclusions: the economic capacity of the merchants does not adjust to the current tariff framework; financial institutions should pay more tax than any other economic sector; the liberal professions and those who develop occasional activities; like everyone else, they should contribute; the financial resources that enter because of the tax collection, are not properly administered; There is no confidence in the public administration. Actions must be promoted to encourage the payment of taxes.