Incidencia de la pandemia de COVID-19 sobre el recaudo del impuesto de industria y comercio en Cúcuta (Norte de Santander) durante el periodo 2019 - 2021

The origin of the tax obligation for the industry and commerce tax in Colombia was established through Decree Law 1333 of 1986. At the territorial level, the municipality of Cúcuta issued Agreement 040 of 2010, which regulates the collection of this tax. The municipality’s Department of Treasury considers it the most important tax for implementing and fulfilling the development plan. However, in 2020, due to the COVID-19 pandemic, an unforeseen economic impact occurred. The aim of this study was to establish the impact of the pandemic on the collection of the industry and commerce tax in Cúcuta. A descriptive research approach was employed, focusing on the determination of qualitative variables, with a non-experimental design concerning the figures determining the tax collection. The results show a 26% decrease in 2020 compared to 2019. In conclusion, the findings indicate a decline in the collection of the industry and commerce tax as a consequence of the suspension of economic activities due to the COVID-19 pandemic.