- 1、本文档共11页,可阅读全部内容。
- 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Land information updating, a de facto tax reform.doc
Land information updating, a de facto tax reform
Bringing up to date the cadastral database of Bogota
Maria Camila Uribe SánchezCadastre of Bogota
The mission of the Cadastre of Bogota is to maintain the city’s geographical information up to date. All parcels—of formal or informal origins—are included. From a tax perspective, the most useful part of the information that the Cadastre administers is the cadastral value of each parcel, which is the base for the property tax. This means that efforts to reduce a lag in the agency’s database will raise the base for the property tax, which property owners will perceive as a change in the rules of taxation. In the last decade, attempts to reduce the lag in cadastral information have been few and far between. This has turned recent Cadastral Updating processes into full-fledged tax reforms at the local level. Thus, these processes in Bogotá have had the same political economy dynamics of a tax reform and have come under the same public scrutiny. In 2008, property tax represented 19.8% of Bogotá’s tax revenues generating the second largest amount of resources of all local taxes, after the business income tax (ICA).
This paper focuses on the Cadastral Updating Project of Bogota implemented in 2008. The study of this Project provides insights into public administration and governance at the local level, institutional reform and tax management in a developing metropolis.
In the first section, the context in which the Cadastral Updating takes place is introduced. In the second section some of the technical innovations, political strategies and main results of the CUPB are described. Finally, the paper ends with a short overview of the current reform agenda and a closing remark.
Cadastral Updating in Bogota
Heavy reliance on fieldwork
Beyond providing the base of the property tax, the Cadastre’s information must reflect the building, usage and ownership dynamics of the city. In Colombia the task of keeping this cadastral informa
您可能关注的文档
- httpbaike.baidu.comview53598.htm.doc
- httpwww.ctaso.org.twdietmethod.html.doc
- httpwww.lvshou.comtopicguanghwsx.doc
- Human rights and reform of the.doc
- HW # 2 answers -.doc
- H套健康体检推荐项目(616元人).doc
- I485-16串口服务器快速安装指南.doc
- IBM ETP(无锡)实训基地.doc
- ICP(网站)安全责任告知书.doc
- IDC业务协议(托管).doc
- 2024年证券分析与咨询服务项目投资申请报告代可行性研究报告.docx
- 2024年铬酸酐项目资金申请报告代可行性研究报告.docx
- 2024年清洁胶项目资金申请报告代可行性研究报告.docx
- 2024年肉松饼项目投资申请报告代可行性研究报告.docx
- 2024年陆上泵项目资金需求报告代可行性研究报告.docx
- 2024年未硫化复合橡胶及其制品项目资金需求报告代可行性研究报告.docx
- 2024年精密温控节能设备项目资金筹措计划书代可行性研究报告.docx
- 2024年汽车覆盖件模具项目资金筹措计划书代可行性研究报告.docx
- 宋词行书钢笔字帖.pdf
- 我的暑假生活作文三年级300字10篇.pdf
文档评论(0)