Fiscal governance and public intelligence for local tax efficiency (Spanish Version)
Local tax systems play a central role in the relationship between governments and citizens, especially in decentralized settings where municipalities finance essential public services. Evidence from Colombia shows that tax performance depends on the interaction between regulatory frameworks, institu...
保存先:
| フォーマット: | Online |
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| 言語: | スペイン語 |
| 出版事項: |
South American Publishing
2026
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| 主題: | |
| オンライン･アクセス: | https://directory.doabooks.org/handle/20.500.12854/176558 |
| タグ: |
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| _version_ | 1869522434588147712 |
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| collection | Directory of Open Access Books |
| description | Local tax systems play a central role in the relationship between governments and citizens, especially in decentralized settings where municipalities finance essential public services. Evidence from Colombia shows that tax performance depends on the interaction between regulatory frameworks, institutional practices, digital tools, and social perceptions. Factors such as tax culture, citizen trust, legal enforcement, and administrative strategies shape compliance beyond coercion alone. By combining empirical analysis with governance perspectives, this approach highlights how transparency, institutional credibility, and public intelligence are key to strengthening local taxation, fostering compliance, and supporting inclusive and sustainable development. |
| format | Online |
| id | doab-20.500.12854ir-176558 |
| institution | Directory of Open Access Books |
| language | spa |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | South American Publishing |
| publisherStr | South American Publishing |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1765582026-05-20T01:42:13Z Fiscal governance and public intelligence for local tax efficiency (Spanish Version) Severiche Sierra, Carlos Alberto Fiscal Governance; Local Taxation; Public Intelligence; Tax Compliance; Institutional Trust thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting Local tax systems play a central role in the relationship between governments and citizens, especially in decentralized settings where municipalities finance essential public services. Evidence from Colombia shows that tax performance depends on the interaction between regulatory frameworks, institutional practices, digital tools, and social perceptions. Factors such as tax culture, citizen trust, legal enforcement, and administrative strategies shape compliance beyond coercion alone. By combining empirical analysis with governance perspectives, this approach highlights how transparency, institutional credibility, and public intelligence are key to strengthening local taxation, fostering compliance, and supporting inclusive and sustainable development. Published 2026-05-20T01:42:07Z 2026-05-20T01:42:07Z 2026-03-22 book 978-9915-704-29-6 https://directory.doabooks.org/handle/20.500.12854/176558 spa application/octet-stream South American Publishing South American Publishing 10.62486/978-9915-704-29-6 10.62486/978-9915-704-29-6 18fbfe3b-3f91-4cf7-b6b9-18d696cb9331 978-9915-704-29-6 South American Publishing Montevideo open access |
| spellingShingle | Fiscal Governance; Local Taxation; Public Intelligence; Tax Compliance; Institutional Trust thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting Fiscal governance and public intelligence for local tax efficiency (Spanish Version) |
| title | Fiscal governance and public intelligence for local tax efficiency (Spanish Version) |
| title_full | Fiscal governance and public intelligence for local tax efficiency (Spanish Version) |
| title_fullStr | Fiscal governance and public intelligence for local tax efficiency (Spanish Version) |
| title_full_unstemmed | Fiscal governance and public intelligence for local tax efficiency (Spanish Version) |
| title_short | Fiscal governance and public intelligence for local tax efficiency (Spanish Version) |
| title_sort | fiscal governance and public intelligence for local tax efficiency spanish version |
| topic | Fiscal Governance; Local Taxation; Public Intelligence; Tax Compliance; Institutional Trust thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting |
| topic_facet | Fiscal Governance; Local Taxation; Public Intelligence; Tax Compliance; Institutional Trust thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting |
| url | https://directory.doabooks.org/handle/20.500.12854/176558 |