Increase in the taxable base of the predial tax in the district of Barranquilla in 2018

Abstract

In this paper, the objective is to make an analysis of the increase in the taxable base of the property tax in the Barranquilla district in 2018, it also seeks to know what is related to the change that the IPU has had in recent years. Theorists such as Rojas (2019), among others. taking a population of (20) citizens N = 20, framing a Census sample. The technique in data collection used a questionnaire-type instrument with 8 items, closed questions, validated by 3 experts in the area and subjected to reliability through a pilot test, supplied to 20 subjects, the result obtained was 0.875 . After applying the Pearson correlation coefficient, it was observed that the values ​​of the correlation of the variables, obtained through the Excel statistical package, reflected a value of 0.63, indicating that the relationship is positive and high between the variables, thus representing that as the IPU values ​​rise, the values ​​of the quality variable in the city increases. The results obtained show that the vast majority agree with the purpose that was given to the collection of the tax, the conclusions that were reached show that despite the high increase of the same they reflect the progress in the city. It is recommended to make a cadastral update of the properties and take into account the increase in it, taking into account not the facade of the house, but the income received by the citizen.