El impuesto predial urbano. Análisis teórico y aproximación inicial al caso de la ciudad de Caracas

Abstract

The urban land tax is a fundamental instrument in local public sector financing. It has advantages over other tax instruments due to its relative neutrality, stability and special anchorage, and benefits achieving objectives of equity, efficiency, collection and urban planning. This study offers an advance on research related to theoretical tax, economic and urbanism aspects adapted to this particular fiscal instrument; it also gathers some international references to tax design. The geographical ambit for the study includes the Baruta, Chacao, Libertador and Sucre Municipalities in the Metropolitan District of Caracas. In addition to a bibliographic review of specialized literature, official documentary sources were utilized. Finally, a first approach to assessing the case of the city of Caracas was drawn up, identifying some strengths and weaknesses and, above all, the need to develop research lines for a detailed study of the available instruments. The purpose of this study is to contribute knowledge that permits reinforcing local budgetary autonomy within the framework of welfare policies and political- administrative decentralization