Análisis de la equidad en la tributación inmobiliaria en el área urbana de la parroquia Alamor, cantón Puyango.

Abstract

Abstract: The purpose of this research is to carry out an analysis of equity in real estate taxation, in the urban area of the Alamor parish, Puyango canton, to identify whether the appraisal of urban property generates inefficiencies and inequalities in the distribution of the tax burden. . Likewise, it was identified which variables could influence the appraisal of the property. For this purpose, there was a sample of 341 surveys corresponding to properties that are for sale or were sold in the last two years. This information was integrated through the Geographic Information System (SIG), which allowed working with information regarding market appraisal, cadastral appraisal and internal and external characteristics of urban properties. The results of this investigation identified that the valuation model currently used by the GAD Puyango is equitable, and that the variables with the greatest incidence on the value of the land are: area (surface), cobblestone road, distance to the economic center, property for commercial use, electricity, public lighting, total frontage of the property, paved road, marginal protection soil and dirt road.