Tasa de galería en Florencia Caquetá: legalidad y comportamiento de recaudo

Ginna Tovar-Cardozo; Guineth Facundo-Vargas; Velmar Joven-Santanilla

doi:10.56294/sctconf202237

Original

Published: 2022-09-29

DOI: https://doi.org/10.56294/sctconf202237

Gallery tax in florencia Caquetá: legality and collection behavior

Abstract

This article is part of the project Analysis of the payment behavior of the Industry and Commerce Tax and Gallery Fee in the La Concordia Market Square in Florencia, department of Caquetá, which is recognized as the city's historical and cultural heritage. This paper addresses matters related to the gallery rate, through a descriptive design study, using the survey applied to vendors in the Concordia market place as a primary source to capture information. Among the results obtained, it is found that the gallery rate does not have a legal basis or reservation of Law and additionally the current municipal regulations are not applied, in relation to the times stipulated for their respective payment. And as conclusions, it is recommended to review the regulatory framework to appropriate the corresponding legal figure and advance campaigns to promote the culture of payment of obligations and commitments for the use of public space.

Keywords:

Market Square,

Gallery Tax,

Tax Culture,

How to Cite

Tovar-Cardozo G, Facundo-Vargas G, Joven-Santanilla V. Gallery tax in florencia Caquetá: legality and collection behavior. Salud, Ciencia y Tecnología - Serie de Conferencias [Internet]. 2022 Sep. 29 [cited 2024 Jun. 29];1:37. Available from: https://conferencias.saludcyt.ar/index.php/sctconf/article/view/37

Copyright Notice

The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.

Article metrics

Google scholar: See link

Metrics

Metrics Loading ...

Vol. 1 (2022)

See full issue

Revistas / Journals

Issue

About

Author Guidelines