Análisis espacial de las determinantes de la evasión fiscal del impuesto predial unificado sujeto de auditoría realizada por Contraloría de Bogotá Sector Hacienda vigencia 2016

Abstract

The present work is based on an internship carried out at the Comptroller's Office of Bogotá, where two crucial processes related to the Unified Property Tax (IPU) were carried out: an audit and an investigation. The aim of this research was to address the lack of spatial analysis in understanding tax evasion and to explore the use of spatial econometric models for this purpose. The audit focused on evaluating the efficiency and effectiveness of the IPU collection and control processes. Areas that needed improvement were identified and recommendations were provided to optimize the management of the tax. Simultaneously, the research focused on the spatial analysis of tax evasion, using spatial econometric models to understand how spatial interactions affect regional levels of the tax gap. The results confirmed the hypothesis that spatial interactions have a significant and positive effect on tax evasion. regional tax evasion. A spatial autocorrelation was identified in the region, with the highest tax gap rates in the south and southwest of the city. Clusters of high evasion were observed in some locations and concentrations of low evasion in others. The GNS spatial model showed that factors such as the number of homes, the recovery of the road network, and population growth have an impact on the tax gap. Areas with more urbanization works and real estate construction presented higher evasion. On the other hand, the improvement in the living conditions of households and the reduction in the informality rate reduced the fiscal gap. The research also highlighted the importance of interoperability between the entities in charge of collecting and monitoring the IPU, as well as the need for more effective management in the collection and collection of taxes. The lack of timely action in the recovery of resources lost through the prescription was identified as a key concern.