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Connotación jurídica del cobro por la regularización de excedentes y el cálculo del impuesto predial: un análisis de asociación de variables a partir de estudios estadísticos …

Abstract:

The objective of this investigation was to analyze the process of regularization of area surpluses and their impact on the calculation of the property tax, from the legality of the collection to the owners who present surplus areas, seeking to determine how attached to the right is the appropriation of surplus to the municipal patrimony, as well as the fixing of the surplus collection. The final result allowed to verify the hypothesis when determining that there is a direct relationship between the regularization of area surpluses in urban properties of the Ambato canton and the calculation of the property tax. The development of the process allows to have a better cadastre system with data of the properties that correspond to the current reality eliminating the collection by the surplus surface, by means of a joint work between the sectional administration and the users or taxpayers