Analysis of the participation of goodwill in the municipality of Neiva. A review approach Análisis de la participación de la plusvalía en el municipio de Neiva. Un enfoque de revisión

Abstract

Public affairs were assumed from a political role within the framework of the reforms. With decentralization, a transfer of power was sought that would make it easier for municipal governments to participate in national income, but, in the same way, generate income through the collection of taxes and territorial participation and property (decentralization of expenses - income), a situation that led to the recognition of the municipality as a main part of the political administrative order of the country. The purpose of this article is part of the analysis of the capital gain participation in the municipality of Neiva, Huila, taking into account that the capital gain participation is considered from the capital gain effect defined in Article 76 of Law 388 of 1997., which defines it as the result of the change in land use, defining prices according to geographic location (Colombian Congress, 1997), therefore, the impact is favorable for municipal income, since it marks growth and development ; In this way, it is important to analyze the content
of the literature from a review approach, in order to establish characteristics of the participation of the surplus value and the way in which this tax has evolved in the municipal context of Neiva, adapting concepts and other terms in the rents. Municipal public, which appear with a wide regulatory gap, which tends to confuse the authorities and hence the problem and the lack of implementation in
previous years.