Monetary and social impact of the slaughter tax on large livestock in the department of Caquetá

Impacto monetario y social del impuesto de degüello de ganado mayor en el departamento del Caquetá

The present research project reveals the monetary and social impact of the tax on the slaughter of large livestock, based on the information provided by the Governorship of Caquetá, the entity responsible for collecting said tax. It is general knowledge that there is a high degree of informality in the practice of slaughtering large livestock in the Department; according to analyses by the region's livestock associations, illegal slaughter of cattle ranges between 60% and 70%, resulting in insignificant revenue for the departmental finances. This article analyzed the management carried out by the departmental entity during the period from 2016 to 2020, regarding the aforementioned tax. As a working method, surveys were implemented; information was requested from the Departmental Finance Secretary of Caquetá on the amounts collected during the years 2016 to 2020; interviews were conducted with the guild and other individuals who have influence on this issue. As a result, deficiencies and disadvantages were identified in the auditing and control of this tax; it was concluded that it is necessary to strengthen sanitary controls in order to improve the efficiency of collection and reduce tax evasion.