The following scientific research work identifies the determinants of the taxation of the property and industry and commerce taxes in the municipalities of Aguadas, Aranzazu and Salamina, Colombia, during the period between 2008 and 2015, with the purpose of suggesting actions and strategies that bring fiscal viability in the mid and long term to those territories, and with that, maximize de potential of local development levels. This research is one of quantitative type, explanation driven and correlational, and identifies some relations between the relevant research variables. The aspects related to how the tax collection behaves in each municipality and what variables can explain said behavior are described in the results.