Análisis Multitemporal de la valoración y tributación catastral en el Ecuador

Abstract

Abstract:The cadastral valuation constitutes a massive tax imposed on citizens. This tribute is key to the decentralized management of the country. The purpose of this research was evaluate the evolution of cadastral valuation in Ecuador from 2006 to 2019, considering the value of the land and the property fee. For this, an approach of descriptive analytical research, and databases were organized with information extracted from the Lexis Finder platform. Among the findings found, an increase in the value of the land and the property tax in the urban area, and an increase in the value of the land, but property price stability in rural areas. Additionally, a correlation was observed positive between the value of the land and the property fee, in the urban area, and a weak correlation Negative in rural area. These results indicate a tendency of land value to increase in the urban and rural area, and a tendency of the property tax to increase in the urban area, but to remain stable in rural areas.