{"id":3087,"date":"2025-06-10T14:12:00","date_gmt":"2025-06-10T14:12:00","guid":{"rendered":"https:\/\/lapaz.bo\/smp\/blog\/?p=3087"},"modified":"2025-06-10T14:12:01","modified_gmt":"2025-06-10T14:12:01","slug":"contribuyente","status":"publish","type":"post","link":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/2025\/06\/10\/contribuyente\/","title":{"rendered":"CONTRIBUYENTE"},"content":{"rendered":"\n<h1 class=\"wp-block-heading has-text-align-center has-ast-global-color-1-color has-text-color has-link-color wp-elements-1\"><strong>CONTRIBUYENTE<\/strong><\/h1>\n\n\n\n<p class=\"has-text-align-right has-black-color has-text-color has-link-color has-medium-font-size wp-elements-2 wp-block-paragraph\"><strong>Por: Aldo Avalos Valenzuela \u2013 Unidad de Investigaci\u00f3n y Pol\u00edticas Municipales<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-3 wp-block-paragraph\"><strong>Definici\u00f3n general<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-4 wp-block-paragraph\">El t\u00e9rmino <strong>Contribuyente<\/strong> se refiere a toda persona natural o jur\u00eddica, p\u00fablica o privada, que tiene la obligaci\u00f3n legal de cumplir con el pago de tributos establecidos por el Estado en sus distintos niveles: nacional, departamental y municipal; en el contexto urbano, el contribuyente es un actor clave en la sostenibilidad fiscal de la ciudad, ya que aporta recursos econ\u00f3micos mediante el pago de impuestos, tasas y contribuciones destinados al financiamiento de servicios p\u00fablicos, infraestructura, y planificaci\u00f3n territorial.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-5 wp-block-paragraph\"><strong>Contexto Urbano y Municipal<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-6 wp-block-paragraph\">En los gobiernos locales, el contribuyente es fundamental para la gesti\u00f3n urbana, entre sus responsabilidades m\u00e1s comunes se encuentran:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-7\">El pago de <strong>impuestos municipales<\/strong> como el Impuesto a la Propiedad de Bienes Inmuebles (IPBI), el Impuesto a la Transferencia de Bienes Inmuebles (ITBI), y tasas por servicios de recolecci\u00f3n de residuos, alumbrado p\u00fablico, entre otros.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-8\">El cumplimiento de <strong>obligaciones fiscales vinculadas a actividades econ\u00f3micas<\/strong> desarrolladas en espacios urbanos, como el funcionamiento de comercios, industrias o servicios.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-9\">La participaci\u00f3n indirecta en el <strong>financiamiento del desarrollo urbano<\/strong>, ya que los tributos recaudados permiten a los municipios planificar y ejecutar obras, brindar servicios, y mantener el espacio p\u00fablico.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-10 wp-block-paragraph\"><strong>Normativa Boliviana<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-11 wp-block-paragraph\">Seg\u00fan el <strong>C\u00f3digo Tributario Boliviano (Ley N\u00ba 2492)<\/strong>, el contribuyente es definido como el <strong>sujeto pasivo de la obligaci\u00f3n tributaria<\/strong>, es decir, la persona que debe pagar el tributo por mandato de la ley, adem\u00e1s, el contribuyente puede ser un responsable directo o sustituto, dependiendo del tipo de tributo.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-12 wp-block-paragraph\">A nivel municipal, la <strong>Ley de Autonom\u00edas y Descentralizaci\u00f3n \u201cAndr\u00e9s Ib\u00e1\u00f1ez\u201d (Ley N\u00ba 031)<\/strong> reconoce la competencia de los gobiernos aut\u00f3nomos municipales para definir su pol\u00edtica tributaria, establecer tasas y tributos, as\u00ed como registrar y controlar a los contribuyentes dentro de su jurisdicci\u00f3n.<\/p>\n\n\n\n<p class=\"has-ast-global-color-1-color has-text-color has-link-color has-medium-font-size wp-elements-13 wp-block-paragraph\"><strong>Referencias bibliogr\u00e1ficas<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-14 wp-block-paragraph\"><strong>CEPAL (2019).<\/strong> <em>Gesti\u00f3n de la tributaci\u00f3n municipal en Am\u00e9rica Latina<\/em>. <a href=\"https:\/\/repositorio.cepal.org\/server\/api\/core\/bitstreams\/777b5528-4778-493d-8e2c-ad1dfa80e79f\/content\">https:\/\/repositorio.cepal.org\/server\/api\/core\/bitstreams\/777b5528-4778-493d-8e2c-ad1dfa80e79f\/content<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CONTRIBUYENTE Por: Aldo Avalos Valenzuela \u2013 Unidad de Investigaci\u00f3n y Pol\u00edticas Municipales Definici\u00f3n general El t\u00e9rmino Contribuyente se refiere a toda persona natural o jur\u00eddica, p\u00fablica o privada, que tiene la obligaci\u00f3n legal de cumplir con el pago de tributos establecidos por el Estado en sus distintos niveles: nacional, departamental y municipal; en el contexto [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[405,404,313],"class_list":["post-3087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conceptualizaciones","tag-impuestos","tag-obligaciones","tag-tributos"],"_links":{"self":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts\/3087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/comments?post=3087"}],"version-history":[{"count":2,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts\/3087\/revisions"}],"predecessor-version":[{"id":3089,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/posts\/3087\/revisions\/3089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/media\/3102"}],"wp:attachment":[{"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/media?parent=3087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/categories?post=3087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lapaz.bo\/smp\/blog\/index.php\/wp-json\/wp\/v2\/tags?post=3087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}