<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1692-8261</journal-id>
<journal-title><![CDATA[Prospectiva]]></journal-title>
<abbrev-journal-title><![CDATA[Prospect.]]></abbrev-journal-title>
<issn>1692-8261</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma del Caribe, Facultad de Ingeniería]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1692-82612017000100064</article-id>
<article-id pub-id-type="doi">10.15665/rp.v15i1.591</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Factores que inciden en el recaudo del Impuesto Predial Unificado en el distrito de Barranquilla]]></article-title>
<article-title xml:lang="en"><![CDATA[Factors that affect in the collection of the Predial Tax Unified in the Barranquilla city]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Camacho-Castro]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hurtado-Ibarra]]></surname>
<given-names><![CDATA[Kennedy]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Navarro-Manotas]]></surname>
<given-names><![CDATA[Evaristo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hurtado-Márquez]]></surname>
<given-names><![CDATA[Julio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Nieves-Vanegas]]></surname>
<given-names><![CDATA[Sergio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de la Costa Grupo de Investigación Administración Social ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de la Costa Grupo de Investigación Producom ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Tecnológica de Cartagena  ]]></institution>
<addr-line><![CDATA[Cartagena ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Autónoma del Caribe Grupo de Investigación GMA de Ciencias Básicas ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>15</volume>
<numero>1</numero>
<fpage>64</fpage>
<lpage>73</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1692-82612017000100064&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1692-82612017000100064&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1692-82612017000100064&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Los recursos tributarios resultan de gran relevancia en el sostenimiento de las finanzas públicas. El Impuesto Predial Unificado (IPU) es una de las principales fuentes de ingresos del distrito de Barranquilla y su recaudo es afectado por la influencia directa e indirecta de muchos factores. Esta investigación identifica los elementos que tienen una injerencia significativa sobre el recaudo del IPU, para lograrlo, se utilizó como instrumento metodológico un modelo de regresión lineal con serie de tiempo, el cual fue alimentado con los datos de las ejecuciones presupuestales de veintitrés años (1990-2012). Los resultados permitieron establecer que el recaudo del IPU, se encuentra influenciado por la variable ingresos tributarios diferente del predial, la tasa efectiva del recaudo, el avalúo catastral del predio y el tipo impositivo medio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Tax resources are of great relevance in the sustainability of public finances. The Unified Predial Tax (UPT) is one of the main sources of income of the Barranquilla district and its collection is affected by direct and indirect influences. This research identifies the elements that have a significant interference on the collection of the UPT. To achieve this, we used as a methodological instrument a linear regression model with time series. The model was fed with the data taken from budgetary executions during twenty-three years (1990-2012). The results established that the collection of the UPT, is influenced by variables property tax revenue, which is different from the effective rate of revenues, the cadastral valuation of the property and the average tax rate.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Impuesto]]></kwd>
<kwd lng="es"><![CDATA[Recaudo]]></kwd>
<kwd lng="es"><![CDATA[Modelo de regresión]]></kwd>
<kwd lng="es"><![CDATA[Coeficientes]]></kwd>
<kwd lng="es"><![CDATA[Tasas, Rezago]]></kwd>
<kwd lng="en"><![CDATA[Tax]]></kwd>
<kwd lng="en"><![CDATA[Collection]]></kwd>
<kwd lng="en"><![CDATA[Regression model]]></kwd>
<kwd lng="en"><![CDATA[Coefficients]]></kwd>
<kwd lng="en"><![CDATA[Rates]]></kwd>
<kwd lng="en"><![CDATA[Delay]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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