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El Impuesto Predial en Colombia: Factores Explicativos del Recaudo

Author

Listed:
  • Ana María Iregui B.
  • Ligia Melo B.
  • Jorge Ramos F.

Abstract

El impuesto predial es una de las principales fuentes de ingreso municipal en varios países del mundo. En Colombia, este impuesto constituye en promedio la segunda fuente de rentas tributarias locales, después del impuesto de industria y comercio. La literatura sobre el predial se ha centrado en el estudio de su incidencia económica y en los determinantes de la base impositiva y de las tarifas del impuesto. Si bien, las rentas provenientes de este impuesto se pueden explicar por el comportamiento del avalúo catastral y el nivel de las tarifas nominales, su evolución puede verse afectada por una serie de factores económicos, políticos, geográficos e institucionales, que pueden incidir positiva o negativamente sobre el recaudo. En un estudio reciente Iregui, Melo y Ramos, (2004) se encontró que en un gran número de municipios los recaudos por predial son inferiores a su potencial, debido al rezago en la actualización de los avalúos catastrales, al bajo nivel de las tarifas nominales y la existencia de una brecha entre las tarifas nominales y efectivas. Teniendo en cuenta este resultado, en este estudio se evalúa a nivel empírico la incidencia de diversos factores sobre el comportamiento del recaudo del impuesto, con el objeto de aportar nuevos elementos a la discusión sobre la tributación local en Colombia. Este documento consta de seis secciones siendo esta la primera. En la segunda sección se presenta una breve revisión de la literatura económica sobre el impuesto. En la tercera sección se destacan algunos de los factores que pueden afectar el comportamiento del recaudo en Colombia. En la cuarta sección se describe brevemente la metodología de estimación utilizada. En la quinta sección se presentan los resultados de diferentes estimaciones y por último, en la sexta sección, se incluyen algunos comentarios finales al documento.

Suggested Citation

  • Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El Impuesto Predial en Colombia: Factores Explicativos del Recaudo," Borradores de Economia 319, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:borrec:319
    DOI: 10.32468/be.319
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    1. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 258-304, Diciembre.
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    1. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 258-304, Diciembre.
    2. repec:idb:brikps:79878 is not listed on IDEAS
    3. Ch, Rafael & Shapiro, Jacob & Steele, Abbey & Vargas, Juan F., 2018. "Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia," American Political Science Review, Cambridge University Press, vol. 112(4), pages 996-1015, November.
    4. Fabio Sánchez & Irina España, 2013. "Estructura, Potencial y Desafíos del Impuesto Predial en Colombia," Documentos CEDE 11893, Universidad de los Andes, Facultad de Economía, CEDE.
    5. Mario Chacón, & Fabio Sanchez Torres, 2020. "El efecto de las transferencias sobre el recaudo fiscal local en Colombia, 2000-2015," Documentos CEDE 18344, Universidad de los Andes, Facultad de Economía, CEDE.
    6. Sylvia Beatriz Guillermo Peon & Israel Vargas Casimiro, 2017. "Recaudacion potencial, eficiencia recaudatoria y transferencias federales: Un analisis para las entidades federativas en Mexico utilizando el modelo de frontera estocastica," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 14(1), pages 35-71, Enero-Jun.
    7. Augusto Alean Pico & Raul Ernesto Acosta Mesa & Rodolfo Enrique Matos Navas, 2011. "Determinantes de los impuestos predial e industria y comercio en Cartagena," Documentos de Trabajo 8835, Universidad Tecnológica de Bolívar.
    8. Raquel Bernal & Adriana Camacho & Carmen Elisa Flórez & Alejandro Gaviria, 2009. "Desarrollo económico: retos y políticas públicas," Documentos CEDE 5269, Universidad de los Andes, Facultad de Economía, CEDE.
    9. Pedro Isidoro González Ramírez & Edgar Gomez Galarza, 2020. "Federalismo fiscal y las asignaciones de transferencias en San Luis Potosí, México," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 15(3), pages 395-413, Julio - S.
    10. Adriana Restrepo Gómez & Juan David Chacón, 2015. "Las finanzas públicas de Soledad, Atlántico: Un caso atípico," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 9(2), pages 99-146, December.
    11. Andres Felipe Muñoz, 2016. "Strategic fiscal interactions among local Governments in Colombia," Hacienda Pública Española / Review of Public Economics, IEF, vol. 219(4), pages 161-188, December.
    12. Daniel Toro González & Martha Elena Doria, 2010. "La curva de Laffer y la optimización del recaudo tributario en Cartagena, Colombia," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 4(1), pages 73-100, June.
    13. Vargas, Juan & Villaveces, Marta-Juanita, 2016. "Rural Property Tax Revenue in the Face of Economic Concentration and Political Competition: Evidence from Colombia," Research Department working papers 945, CAF Development Bank Of Latinamerica.
    14. Santiago Tobón Zapata & Juan Carlos Muñoz-Mora, 2013. "Impuesto predial y desarrollo económico. Aproximación a la relación entre el impuesto predial y la inversión de los municipios de Antioquia," Revista Ecos de Economía, Universidad EAFIT, June.
    15. Sánchez Torres, Fabio & España Eljaiek, Irina & Zenteno, Jannet, 2012. "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," IDB Publications (Working Papers) 4191, Inter-American Development Bank.
    16. Julio Cesar Quispe-Mamani & Santotomas Licimaco Aguilar-Pinto & Dominga Asunción Calcina-Álvarez & Nelly Jacqueline Ulloa-Gallardo & Roxana Madueño-Portilla & Jorge Luis Vargas-Espinoza & Félix Quispe, 2022. "Social Factors Associated with Poverty in Households in Peru," Social Sciences, MDPI, vol. 11(12), pages 1-18, December.
    17. Jaime Bonet Moron & Fabio Rueda Devivero, 2013. "Esfuerzo fiscal municipal en Guatemala," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 7(2), pages 5-41, December.
    18. Jaime Alfredo Bonet & Fabio Rueda, 2012. "Esfuerzo fiscal en los estados mexicanos," IDB Publications (Working Papers) 64598, Inter-American Development Bank.
    19. Gonzalo Restrepo Quintero & Daphne Alvarez Villa, 2005. "Ley 617 de 2000 y su impacto fiscal territorial," Ensayos Sobre Economía Regional (ESER) 3139, Banco de la República - Economía Regional.
    20. Julián Arévalo Bencardino, 2014. "Construcción de paz y un nuevo modelo de construcción de Estado: una lectura de los dos primeros acuerdos de La Habana," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 16(30), pages 131-169, January-J.
    21. Juan Mauricio Ramírez & Juan Guillermo Bedoya, 2014. "Regalías directas por hidrocarburos y esfuerzo fiscal municipal en Colombia," Coyuntura Económica, Fedesarrollo, December.

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