El catastro y su influencia en la recaudación del impuesto predial urbano en el municipio de Culiacán. Periodo 2019-2021

Abstract

The article focuses on the impact that the municipal cadastre has on the collection efficiency of the urban property tax in the municipality of Culiacán, during the period 2019-2021; The objective is to establish the administration of the cadastre as a determining factor in the collection of urban property tax; The processing and analysis of the data was carried out using econometric models, where the method of covariance of coefficients calculated by the exterior product of gradients was used.