This article results from a research study whose main purpose is to identify different approaches to the
entitlement of the National Directorate of Taxes and Customs in Santa Marta, Colombia. The methodology used was the paradigm of positivist research, a type of descriptive research, non- experimental design, transectional and field work. The population was composed by 188 workers from the National Directorate of Taxes and Customs in Santa Marta, Colombia. To collect valuable data, a questionnaire having different answer categories taken from Likert fifteen item type was validated by area experts. The outcomes of this research show an almost total lack of empowerment approaches as managerial tools. To conclude, employees show that they are neither competent nor appreciated, considering that their work has no sense or direct impact and that they are not allowed to use their talent.
