This research work identifies the determinants of property tax collection and industry and trade of the municipalities of Palestine, Neira and Chinchina, Caldas, in the period from 2008 to 2015, with the purpose of proposing actions and / or strategies that give feasibility fiscal in the medium and long term to these territorial entities, and with it to boost the levels of local development. The research is quantitative, of explanatory, correlational, identifying some relationships between the variables identified in the investigation. The result describes the aspects of how collection works in each of the municipalities and which variables can explain the collection behavior in the municipalities of analysis.