Abstract

RENGIFO MONTANO, Maryories Giselle; VILLON-PRIETO, Rafael Damián; MESTANZA MEDINA, Eros Fabrizio Rafael  and  LAU-HOYOS, Edgar Mitchel. Property tax: systematic analysis to optimize tax management and promote local development. Universidad y Sociedad [online]. 2025, vol.17, n.1  Epub Feb 27, 2025. ISSN 2218-3620.

The Systematic Review of the Literature addressed the property tax within tax management for good collection, focusing on key points such as the actors involved in this implementation, the specific experiences or practices and the learning or lessons extracted from these collection experiences. The method used was the PRISMA methodology, the same one that structured the information collection. Likewise, bibliometric results were obtained that allowed us to strengthen the research carried out. In that sense, establishing inclusion and exclusion criteria in Scopus allowed me to identify 336 articles, of which 16 were selected to achieve a consistent review. Regarding the publication period of the selected research, it covers the years 2018-2023, where it was evident that in 2022 there was a growing interest in this topic related to property tax, highlighting 6 publications in relation to the years 2019, 2020,2021 and 2023 ranging between 2 to 3 publications. Likewise, the United States, the United Kingdom and Nigeria, among others, stood out. On the other hand, the keyword with the most occurrences were “property tax”, followed by “tax system” and “real estate market”; denoting its centrality in the research carried out.

Keywords : Local development; tax; taxation.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )