This research work identifies the determinants of property tax collection and industry and trade in the municipalities of Belalcazar, Risaralda and San Jose of the department of Caldas for the period from 2008 to 2015, and proposes actions and / or strategies to strengthen the tax revenue in the medium and long term regional authorities, to promote local development in each. To achieve this purpose, a descriptive methodology of quantitative, correlational type was used, identifying the degrees of association between the dependent variable (collection) and the independent variables identified in the investigation. The present investigation allowed to identify coincidences and differences that later will be very useful in the strategic planning of the municipal development; in relation to the resources allocated by the General Participation System (SGP) As a result, alternatives are generated to local leaders for the efficient management of tax collection in the municipalities.