Comportamiento del recaudo del impuesto departamental al degüello de ganado mayor en el Municipio de Montería en los años 2013-2018 (Departmental Tax on the Slaughter of Cattle in Monteria Municipality, 2013–2018)

In the Cordovan community there is no ignorance that in the territory there is a lot of informality in the exercise of the slaughter of cattle, since not all the cattlemen slaughter the cattle in legally constituted plants, slaughterhouses or cold stores, as they carry out these tasks on the farms where they breed the animal, filtering and evading this tax, generating a low and insignificant collection for the Department. This article proposes to evaluate the efficiency of the collection management carried out by the Municipality of Monteria in the years 2013-2018 on the slaughter cattle tax. As a methodological strategy, quantitative samples were implemented, information was requested from the Department of Departmental Finance, on the finances collected year by year from 2013 to 2018 for the mentioned tax and qualitative sample, interviews were conducted with different subjects involved in the subject boarded. As a result, the main strategies to improve the processes of inspection and implementation of the collection of all the taxes established in the Departmental.