Description

The increase in unified property tax in Pasto, Colombia, conducted by the municipal administrative autho-rities: Pasto Major’s Office, Municipal Council and Agustín Codazzi Geographical Institute generated in 2012 a social phenomenon called “Predialazo”, against which the pastusa population decided to move, generating a budget deficit of citizenship, and leaving as unknown if the actions taken by the authorities were actually consistent with what could be considered a social and equal justice for pastusos, or it simply was the result of a decision that did not consider the consequences. This research was directed by the methods: deductive, inductive and analysis, based on a social and legal investigation that led to an inter-pretation of the tax and fiscal reality of Pasto.