Review of the Municipal Tax Statutes (ETM; for its acronym in Spanish)


  • SOLICITATION NUMBER: 0002008624
  • INSTITUTION:  IBRD/IDA
  • ISSUE DATE AND TIME: May 01,2024 05:47
  • CLOSING DATE AND TIME: May 13,2024 23:59

In recent years; Switzerland; through the State Secretariat for Economic Affairs (SECO) and the World Bank; has supported both the Government of Colombia (GdC) and subnational governments under the institutional program known as Ciudata+.This program supports decentralization in Colombia; enhancing municipal autonomy and planning by improving territorial information management; fiscal performance; and territorial planning. It focuses on capacity building at the municipal level for data management; tax collection; and application of land value capture instruments. Additionally; it fosters dialogue between municipal governments and the National Government to share knowledge on land management and fiscal administration.Colombian municipalities face challenges in adopting and regulating their Municipal Tax Statutes (ETMs) due to limited legal knowledge and adaptation to their socio-economic environment. The decentralized fiscal regime in Colombia grants municipalities autonomy in tax matters; leading to inconsistent tax regimes and outdated statutes that hinder effective tax administration and enforcement.To address these challenges; a unified; comprehensive; and simplified regulatory framework is needed to provide clear rules for taxpayers. The CiuData+ program; aligned with national needs; recommends developing an interactive tool to assist municipalities in structuring their ETMs based on modules adjusted to current regulations. This tool aims to unify territorial tax regulations; clarify legal gaps; and align with national tax statutes.Within the framework of this cooperation program; the aim is to engage a consulting to provide input to the World Bank in supporting the review of Municipal Tax Statutes for the development of Tax Statutes aligned with the territorial autonomy; categories; and capabilities of Colombian municipalities.

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