Comparative analysis of trends in cadastral valuation and municipal rates in Ecuador and Spain
Article
DOI:
https://doi.org/10.26754/ojs_geoph/geoph.20257712241Keywords:
cadastral valuation, property taxation, fiscal policy, decentralizationAbstract
This study conducts a comparative analysis of the evolution of cadastral valuation and tax rates in Ecuador and Spain during the 2006-2016 period, with the objective of evaluating and contrasting the results of their cadastral management models—centralized in Spain and decentralized in Ecuador. The methodology was based on the analysis of data from all municipalities in both countries, obtained from Spain's National Cadastre Directorate and Ecuadorian cantonal ordinances. The results reveal significant differences: Spain exhibits high stability in tax rates and undervaluation of properties. In contrast, Ecuador shows great variability in rates, a higher relative fiscal pressure in rural areas, and a notable influence of political cycles on local decisions, revealing territorial inequities. It is concluded that the Spanish centralized model favors fiscal harmonization at the cost of slow adaptation to the market, while the autonomy of the Ecuadorian decentralized model generates disparities and less coherence in tax policy
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Geographicalia
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- La revista conserva los derechos patrimoniales (copyright) de las obras publicadas, y favorece y permite la reutilización de las mismas bajo la licencia indicada en el punto 2.
- Las obras se publican en la edición electrónica de la revista bajo una licencia Creative Commons Reconocimiento-NoComercial-SinObraDerivada 3.0 España (texto legal). Se pueden copiar, usar, difundir, transmitir y exponer públicamente, siempre que se cite la autoría, la url, y la revista, y no se usen para fines comerciales.
- Los autores están de acuerdo con la licencia de uso utilizada por la revista, con las condiciones de autoarchivo y con la política de acceso abierto.
