Public Policies as a strategy for the Control of the Property Tax Obligation in the Municipality of La Barca, Jalisco.

Abstract

The Municipal Treasury needs to efficiently carry out the collection processes in order to respond to local needs, and to this end, it must implement actions that promote the achievement of these purposes. The objective seeks to propose public policies as a strategy to make property tax collection processes more efficient, the work presents a mixed methodology approach and a design that contemplates the application of inductive, analytical, deductive and synthesis methods, in addition to observation, documentary analysis, interview and survey techniques, however, it is non-experimental, field and longitudinal, it was supported by the questionnaire as material and convenience sampling. The results highlight that the officials recognize a delay in the collection of property taxes, the need to incorporate technologies to make the cadastral registry and payments more efficient, while the taxpayers express administrative deficiencies for the payment of property taxes, and disagreement in the support programs in which the contribution is exercised. To conclude, the municipal income law establishes the expected amount of property tax collection, and in view of the results of the payment of the tax, we note the urgency of innovating the tax collection processes through the application of public policies.