ANÁLISIS DEL COMPORTAMIENTO DEL IMPUESTO DE INDUSTRIA Y COMERCIO EN EL PERÍODO 2012 - 2015 EN EL DISTRITO CAPITAL

Abstract

on having treated as one of the taxes that major revenue generates to the territory, the industry and trade, notices and boards tax, iCA, it turns out to be transcendental in the maintenance of the public finance of the Capital district. for such a reason, this investigation determines the benefits that the charge grants to the development of the city, analyzing the behavior of the collection and the budget execution of the 2012 – 2015 period. nevertheless, by means of the use of the criterion of pearson’s correlation, the direct relation that the income of the charge presents with the district Gdp is identified, as well as its rate of growth in relation with the resources of the state, keeping levels of debt lower than the established ones for the law. in this sense, this article maintains a qualitative approach that uses documentary analysis and data collection techniques, using record and consistency matrices

Keywords

• analysis
• budget
• ica
• public expenditure