Impuestos territoriales en el departamento del Cauca durante la crisis por causa del COVID-19, periodo 2019 - 2020

Abstract

In this degree project, an investigation and analysis was carried out on the effect caused on the public finances of the Department of Cauca as a result of the global health crisis due to COVID-19 that began in our country in the month of March of the year. 2020, a phenomenon that undoubtedly brought a series of consequences at a health, economic and social level. For this reason, the research emphasizes knowing specifically the behavior of the collection of the tax on the consumption of liquors, wines, appetizers and the like and the tax on the consumption of beers, siphons, refajos and mixtures, taking into account that the most representative taxes in the generation of income of the territorial entity and that the proceeds of these taxes have a specific destination in the care of education, health and culture services for the benefit of the inhabitants of the Department. As a result obtained from the investigation, it was evidenced that in the Department of Cauca there was no decrease in the collection of the aforementioned taxes, since according to the studies that were carried out, the sales of liquors by the Liquor Industry of Cauca did not decrease if not which, on the contrary, increased by 4%, according to the management report presented by said factory, which is why the Department had the availability of resources to be able to provide services in health, education and culture during the year 2020.