Resumen

PINZON, JOSÉ ALIRIO. BEHAVIOR ANALYSIS OF ICA TAX IN THE CAPITAL'S DISTRICT BUDGET (1996-2005). Rev.fac.cienc.econ. [online]. 2015, vol.23, n.2, pp.191-202. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1616.

The main objective of this paper is to analyze the behavior of tax Industry and Commerce, sign and billboard ICA (Spanish acronym), the budget of the Capital District (Bogota), taking into account the benefit that represents this assessment for the development of the city and its direct effect as a source of financing investment and spending. For this a budget analysis is carried out by the Capital District between 1996 and 2005, taking revenues and expenses; it further shows the district collection's evolution and composition of this tax, which is characterized by a high dependence on global economic performance. In this sense an empirical approach is done to taxes and District GDP, developing a causality assessment exercise, following the criteria of Granger, which allows to observe the indirect effect that tax revenues and especially the ICA have on the city's GDP through public investments.

Palabras clave : Public spending; decentralization; Fiscal policy; taxation; ICA.

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