Análisis de la política fiscal que desarrolla el CONFIS para la determinación de los avalúos catastrales de Bogotá D.C.

Abstract

In the present project it was proposed as a research problem to analyze how the CONFIS through the development of its Fiscal Policy, has influenced the cadastral valuation and this in turn in the Unified Land Tax as a significant source in part of the tax revenues for the city , comparing if the goals of collection were fulfilled in the administration "BOGOTÁ HUMANA" (2012-2016) of Mayor Gustavo Petro and in what is running of "BOGOTÁ BETTER FOR ALL" (2016-2020) of Mayor Enrique Peñalosa. A bibliographic inventory was made in the different district entities, namely: Mayor of Bogota, Comptroller of Bogotá DC, District Department of Finance - SDH, District Planning Department - SDP, Special Administrative Unit of District Cadastre - UAECD and the District Council of Economic and Fiscal Policy - CONFIS. As a second activity, interviews were conducted with officials of public district entities that participate in the processes of conformation of the CONFIS percentages, the application of these in the cadastral appraisals and the respective collection of IPU. An analysis was carried out over time of the databases provided by the UAECD, taking into account, variables such as cadastral use, economic destinations, stratum, value of the terrain square meter, constructed square meter value and cadastral appraisal. This made it possible to show the change in the cadastral appraisals for the validity periods from 2013 and up to 2017 inclusive, in relation to the CONFIS percentages assigned and approved for each year, which allowed to establish the relationship that exists between the CONFIS and the determination of the cadastral appraisals. We present this document where all the information provided in an orderly manner has been analyzed together with the conclusions and recommendations that allow us to see how the Cadastral and Geodesta Engineer interacts by developing the skills acquired through their professional training, either in the private company or in a private company. public entity.