Estudio del Impuesto sobre Inmuebles Urbanos en la ciudad de Caracas: recaudación, eficiencia, equidad y control urbano

Abstract

Tax study on urban real estate is based on the theories of economic, tax and urban planning, in order to evaluate their performance in relation to objectives of revenue, equity, efficiency and control urban. The city of Caracas as a research field has a noted career in the institutional development of the subject. The Ordinances of tax, budget and reports of Memory and Account of the Mayors of the Metropolitan District, from 1969 until 2010 are used as sources of information. The article has been carried out, on the basis of the results of the thesis adopted by 2013, called «Towards the optimization of the urban property tax as a key source of income at the local level. The case of the Metropolitan District of Caracas», to the Doctorate in Urban Planning of the Town Planning Institute, Faculty of Architecture and Urbanism «Carlos Raúl Villanueva», Central University of Venezuela.