Metadata
Author: scielo-abstract
Data
English[en]
The results established that the collection of the UPT, is influenced by variables property tax revenue, which is different from the effective rate of revenues, the cadastral valuation of the property and the average tax rate.
Spanish[es]
Los resultados permitieron establecer que el recaudo del IPU, se encuentra influenciado por la variable ingresos tributarios diferente del predial, la tasa efectiva del recaudo, el avalúo catastral del predio y el tipo impositivo medio.