An efficient tax management is characterized for being executed by a permanent administration whose purpose is to obtain a correct, voluntary and timely collection at the lowest cost, which facilitates private investment and management.
From this statement, it can be commented that, to the extent that the tax management of a given territory is efficient and effective, to that same extent it will be possible to collect the appropriate amount of tax revenues at the lowest possible cost.
Through a flexible tax structure, offering the community a high degree of public confidence in the integrity, efficiency and impartiality of the authorities of the municipal tax administration and the continuous improvement of public services.
Based on the above, and from a theoretical perspective, this entry will provide a greater knowledge and understanding of the tax on economic activities of industry, commerce, services or similar activities. Likewise, the importance of the publication lies in the fact that it is based on a methodological follow-up.
In addition, this entry will allow users to analyze the impact of the tax on economic activities of industry, commerce, services or of a similar nature on the economic stability of the territories.