This report analyses the importance of strengthening a people-centered fiscal system to support smarter, more resilient and inclusive urban development in Bogotá. It focuses on two interdependent pillars: the promotion of a tax paying culture through transparency and citizen engagement; and second, the design of a progressive and efficient tax system. Drawing on surveys of citizens and enterprises, as well as an assessment of three key local taxes, the Industry and Commerce Tax, the property tax, and environmental taxes – the report identifies opportunities to enhance fairness, efficiency, and alignment with sustainability objectives and puts forward evidence-based policy recommendations.
Reconnecting Bogotá
Towards a Stronger Fiscal Pact