Análisis comparativo de la capacidad de pago del impuesto predial en dos sectores catastrales rurales de Bogota: el Uval (Usme) y Guaymaral (Suba).

Abstract

This monograph examines the capacity to pay property tax in two rural cadastral sectors of Bogotá, El Uval in Usme and Guaymaral in Suba, through a comparative analysis of the fiscal burden, the required net income, and the socioeconomic conditions of reference, it integrates information from the District Secretariat of Finance, the 2021 Multipurpose Survey, and direct field observation, in order to show that property tax cannot be interpreted solely on the basis of the cadastral appraisal or the assessed tax value, but rather through the relationship between the tax obligation and the economic and territorial context of taxpayers, the results show that Guaymaral presents a significantly higher average fiscal pressure, while El Uval is located in a context of greater socioeconomic restriction, which makes it possible to conclude that both sectors face differentiated tensions regarding the same tax, and that property tax equity requires the incorporation of criteria related to real payment capacity, fiscal sustainability, and territorial conditions