El Principio de equidad tributaria en el impuesto predial Uunificado - IPU de Bogotá, a partir del trabajo de pasantía realizado en la auditoría de regularidad No. 85 a la Secretaría Distrital de Hacienda (SDH); y la No 80 de desempeño a la Unidad Administrativa Especial de Catastro Distrital PAD 2020

Abstract

Regarding the trends of public financing of the Capital District and its sources of income, it has been established that between 2017 and 2018 the percentage of collection represented by the collection of taxes is a little more than 50%, with variations of between 1% and 2.3% from one year to the next. Of this percentage, the Unified Property Tax contributes amounts greater than 20% of the total (Zapata and Trespalacios, 2018), which, according to information from the Ministry of Finance, corresponds to a figure of 3.23 billion for 2018 and for 2019, up to November of that year, 3.48 trillion. These items constitute only a part of those that should be received as Property Tax, since there are a large number of evaders within the system. The foregoing, for the purposes of this project, is proposed within the framework of the supervisory management of the Bogotá Comptroller's Office, which meets a constitutional requirement to maintain transparency in the management of the public item. The process of monitoring and control of the technical work of the SHD and the UAECD, therefore, is one of those mechanisms through which the fulfillment of the mission and vision of the entity is carried out. From this perspective, the audit models, the identification of the physical, legal, economic and fiscal conditions of the properties of the city, are a necessity that is associated with the technical and academic knowledge that the cadastral and geodetic engineer possesses.