Diagnosis of the control process and analysis of tax collection, municipality of Camajuaní

Abstract

This article presents the results of a comprehensive assessment of the tax collection control and analysis process at the National Tax Administration Office (ONAT) of the municipality of Camajuaní, Villa Clara, and its relationship with the Municipal Directorate of Finance and Prices (DMFP). Using a four-phase methodology that included document analysis, questionnaire administration, revenue plan compliance assessment, and data reconciliation, a significant financial improvement was identified in 2024. The findings reveal a 6.9% over-compliance in the collection of assigned revenues, a robust internal control procedure, and fiscal management that generated a current surplus with an 87.19% growth. However, challenges were identified in bank reconciliation and in the behavior of specific taxes, which points to areas of opportunity for continuous optimization of the collection system.