Especialización en Auditoría y Control Fiscal · 2026

Cultura tributaria, transparencia y participación para el cumplimiento voluntario del impuesto predial en Condoto, Chocó.

Resumen

Local development in Colombia depends on municipalities being able to mobilize their own revenues in a sustained and legitimate way, since in territories with persistent lags and informality, such as Condoto (Chocó), property tax collection faces structural constraints that cannot be overcome solely through coercion or administrative adjustments. The article proposes placing tax culture and citizen participation at the core of strategies to strengthen the willingness to contribute, increase voluntary compliance, and improve fiscal governance.

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