Proposal for reform to santa rosa de cabal municipal taxation statute as an impact on business competitiveness

Propuesta de reforma al estatuto tributario municipal de santa rosa de cabal como impacto en la competitividad empresarial

The proposal of reform to the tax of industry and commerce of the municipal tax statute of Santa Rosa de Cabal that propitiates the competitiveness, was made with the objective of determining the relationship between the tax system and the business competitiveness, of establishing the economic characterization of the municipality and Subsequently the aspects of reform to the municipal tax statute (agreement 071 of 2013) identified in terms of the industry and trade tax, in accordance with the legal and economic guidelines identified in the study. In this way the present investigation includes a systematic development from different stages, starting with the bibliographic collection support as a tool of previous analysis, then by requesting the databases of the secretariat of finance and the chamber of commerce of the municipality for its further processing and analysis of the results that would allow integrating all the variables defined as objective. Through the Vester methodology where it was possible to establish the existing correlation between competitiveness indicators and taxation. Next, the main economic characteristics of Santa Rosa de Cabal are presented, such as the income from the main activities, the jobs generated, the size of companies, the history of renewed business registers, among other aspects. Also the composition of the tributary income of the municipality and the breakdown of the collection by economic activity in the tax of industry and commerce. Finally, the relevant aspects of the economic sectors are taken and the structure of the current industry and trade tax is analyzed, compared to two municipalities in the region, the possible changes are determined in a way that is consistent with their sectoral characteristics, with their potential and with the legal requirements.