Fiscal governance and public intelligence for local tax efficiency (English Version)
Keywords:
Fiscal Governance, Local Taxation, Public Intelligence, Tax Compliance, Institutional TrustSynopsis
Local tax systems represent a critical interface between public authority and citizenship, particularly in decentralized contexts where municipalities bear significant responsibility for financing public services. This volume examines fiscal governance and public intelligence as interdependent dimensions shaping local tax performance in Colombia. Through a set of empirical studies, the book analyzes how regulatory frameworks, institutional practices, technological tools, and social perceptions interact in the management of local taxation. The chapters address diverse yet interconnected themes: differentiated tax regimes applied to indigenous councils and their economic implications; citizen perceptions of state actions against tax evasion; legal proceedings and their perceived deterrent effects; administrative strategies such as withholding mechanisms; and the formation of tax culture among university students. Methodologically, the contributions rely on quantitative designs, validated survey instruments, documentary analysis, and statistical modeling, offering a consistent empirical foundation. A central insight emerging from the volume is that tax compliance at the local level is driven less by coercion alone than by a combination of normative clarity, ethical reasoning, and institutional credibility. While digitalization and data-driven control tools enhance administrative capacity, their effectiveness remains contingent on transparency, coordination among authorities, and social legitimacy. Rather than portraying taxation as a purely technical operation, the book frames it as a governance process embedded in territorial realities and historical inequalities. By integrating public intelligence with fiscal analysis, the volume contributes to contemporary debates on how local tax systems can sustain public value, reinforce trust, and support inclusive development without overlooking their structural constraints.
Chapters
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Chapter 1. Impact of tax benefits on indigenous councils with economic activity in Colombia
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Chapter 2. Perception of state actions to control tax evasion according to the Colombian tax statute
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Chapter 3. Legal proceedings for tax evasion in the municipality of Sincelejo (northern Colombia)
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Chapter 4. Strategies for the Effectiveness and Efficiency of ReteICA in Municipal Governments of Colombia
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Chapter 5. Tax knowledge and culture among Colombian university students
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Published
March 22, 2026
Copyright (c) 2026 Paula Andrea Morelo Rivero, Henrry De Jesús Herrera Herrera, Luis Carlos Fortich Arroyo, William Támara Vergara, Roddy Javier Doria Ruiz, Lina Marcela Vergara Jaraba, Oswaldo Jose Barrios Barrios, Greys del Carmen Pérez Bohórquez, Milagros de Jesús Villero Moreno, Gloria Esther Balseiro Pauth, Yeris Luz Lopez Agamez, Jhonatan José Gonzalez Figueroa (Chapter Author)
Details about the available publication format: PDF
PDF
ISBN-13 (15)
978-9915-704-31-9
How to Cite
1.
Severiche Sierra CA, editor. Fiscal governance and public intelligence for local tax efficiency (English Version) [Internet]. South American Publishing; 2026 [cited 2026 Sep. 29]. Available from: https://books.southam.pub/index.php/books/catalog/book/978-9915-704-31-9
