Estrategias municipales en las campañas tributarias de impuestos prediales. Una revisión sistemática

Abstract

The study deepened knowledge about municipal strategies in property tax campaigns, through a systematic review. Among the findings on the strategies that municipalities should undertake: reassess the importance of property taxes in the financing of public services, fiscal design strategy and sustainability of territorial development. It is concluded that these strategies will be effective to the extent that the tax design is equitable, transparent and improves local needs.