Análisis de la equidad en la tributación inmobiliaria urbana en el cantón Ibarra

Abstract

Abstract: This research work has the objective to carry out an analysis of equity in taxation in the urban area in Ibarra Ecuador and in this way to be able to identify if the appraisal of the land, generates inefficiencies and inequalities in the distribution of the tax burden. In the application of these exclusive competences of the local GAD s, a rate it is usually applied to all estates therefore it is necessary to guarantee equity in the estimation of the property, that is why we identified some variables that could influence in the valuation of the property, they were made 339 surveys that correspond to the estates which were sold or they are already for sale, in Ibarra in the years 2021 and 2022. This information was integrated through the Geographic Information System (SIG), software with which we process information about the cadastral and market appraisal, and in turn determine exclusive characteristics of the urban land under study. The outcomes of this research determined that the valuation model which is currently used by the GAD of Ibarra, presents regressivity in the taxes that are applied to determine the value of the land, the variables with the greatest incidence are: area, water, electricity, distance to the commercial zone, churches, paved road way, influence in a positive way in the valuation, on the other hand, byroad and ballasted road in a negative way.