La no equidad del impuesto inmobiliario: “un análisis al valor catastral de vivienda en mazatlán, mediante uso del método critic y el método de ratio”
- Autores: Luis Alfonso Colado Velázquez
- Directores de la Tesis: Josep Roca Cladera (dir. tes.), Iván Humarán Nahed (codir. tes.)
- Lectura: En la Universitat Politècnica de Catalunya (UPC) ( España ) en 2021
- Idioma: español
- Materias:
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- Resumen
Methodological inconsistencies in land appraisal, legal (constitutional) lagging and the lack of a manual updated to current construction technology at the Cadastral Institute of Sinaloa State, along with inconsistencies in the estimation of the cadastral property values have affected taxpayers, violating the equity and proportionality principle established in the Political Constitution of the Mexican United States; this has motivated the interest of analyzing the cadastral value and its components, showing how this can generate an influence on the value in detriment of taxpayers.
In this study, we report the results obtained in multicriteria analysis CRITIC (Criteria Importance Through Intercriteria Correlation) and spatial performed to 1062 housing properties and the variables conforming Cadastral Value of each one of them in the Cadastral Housing Categories M2 to M7 in Mazatlán, Sinaloa, Mexico; where the weights for each criteria was obtained and the information from which the current influence status of each variable is analyzed and how these can demonstrate the existence of inequity when obtaining the cadastral value of housing.
To perform this, the DELPHI technique was employed as exploratory instrument; and was necessary to access the Cadastral Institute of Sinaloa State’s southern delegation database; where a sample of 1062 properties was obtained, the values were broken down into 16 cadastral, market and ratio variables where the following methodological treatment was performed.
Spatial analysis of each one of the properties in the sample, to analyze its spatial distribution and values on the city.
Cadastral information was treated under the decision making multicriteria analysis CRITIC and ratio methodology, through which the weighting of each one of the variables composing the cadastral value in the different categories M2 through M7 was obtained, as well as the relations hip between the cadastral and market values, the latter obtained from AMPI’s Green Book.
Differences were found between the weighting of the different Cadastral Housing Categories, expressing a lack of an accurate methodology for obtaining cadastral housing values; which when performing ratio analysis between cadastral and market values, a significant dispersion between the values, demonstrating that there is no relationship between market and cadastral values. These results show inequity in cadastral value for property tax in Mazatlán, Sinaloa, Mexico.
