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Modelo de estimación pronóstico ingresos corrientes impuesto predial unificado e impuesto de industria y comercio para el municipio de Jamundí

Authors: Guamanga Martínez, Ángela Marcela; Zuluaga Alzate, Yeison Andrés;

Modelo de estimación pronóstico ingresos corrientes impuesto predial unificado e impuesto de industria y comercio para el municipio de Jamundí

Abstract

El municipio de Jamundí, en cabeza de su Secretaría de Hacienda, se ve enfrentada desde sus obligaciones con el recaudo mensual de las rentas predial e industria y comercio del municipio. Es por esta razón que la presente investigación tuvo como objeto desarrollar un pronóstico de la vigencia 2022, mediante una modelación econométrica que facilite la estimación del recaudo mensual de las rentas respectivas, para finalmente poder comparar el comportamiento del recaudo contra las proyecciones previstas por el municipio, esta modelación fue realizada mediante el software Rstudio en su versión 4.2.2. La investigación permitió observar el acercamiento que genera una buena modelación de pronósticos e invita a tener en cuenta variables microeconómicas que afectan el recaudo de estos tributos administrados por el municipio de Jamundí, concluyendo que el uso de herramientas estadísticas, financieras y geográficas son un complemento para la eficiencia administrativa.

The municipality of Jamundi, headed by its Secretary of Finance, is faced with the monthly collection of the municipality's property and industry and commerce revenues. For this reason, the purpose of this research is to develop a forecast for the year 2022, through an econometric modeling that facilitates the estimation of the monthly collection of the respective revenues, to finally compare the behavior of the collection against the projections foreseen by the municipality, this modeling is performed using the Rstudio software in its version 4. 2.2. The research allowed to observe the approach that generates a good modeling of forecasts and invites to take into account microeconomic variables that affect the collection of these taxes administered by the municipality of Jamundi, concluding that the use of statistical, financial and geographic tools are a complement for administrative efficiency.

Magíster en Administración Financiera

Maestría

Country
Colombia
Related Organizations
Keywords

ADMINISTRACIÓN FINANCIERA, Tax revenue, HACIENDA MUNICIPAL, Revenue forecast, Municipal revenue, Catastro, Ingresos tributarios, Pronóstico de ingresos, Planeación financiera, IMPUESTOS LOCALES, Plan de desarrollo, Tax collection, Financial planning, Development plan, ADMINISTRACIÓN MUNICIPAL, Rentas municipales, Recaudo de impuestos, Cadaster

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green