Resumen

PEREZ-FUENTES, Dewin  y  RODRIGUEZ-PAEZ, Haroldo. Spatial analysis of property tax payments in the city of Cartagena. Entramado [online]. 2022, vol.18, n.1, e200.  Epub 13-Jun-2022. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.1.7282.

This article analyzes the influence of geographic space on the payment of the unified property tax in the neighborhoods that make up the city of Cartagena. For this purpose, the Moranindex was calculated both univariate and bivariate. The results obtained show that there is indeed an influence of space on the payment of the property tax and that the existing relationship tends to form spatial agglomerations. Thus, in order to increase tax collection, it is necessary to invest in neighborhoods whose location allows them to receive a "positive neighborhood effect", with the purpose of improving their living conditions and thus influence the increase in tax collection in the city.

JEL CLASSIFICATION C13, H22, H30, R12

Palabras clave : Taxes; economic geography; cluster; spatial analysis.

        · resumen en Español | Portugués     · texto en Español     · Español ( pdf )