<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202025000100011</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impuesto predial: análisis sistemático para optimizar la gestión tributaria y promover el desarrollo local]]></article-title>
<article-title xml:lang="en"><![CDATA[Property tax: systematic analysis to optimize tax management and promote local development]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rengifo Montaño]]></surname>
<given-names><![CDATA[Maryories Giselle]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Villón-Prieto]]></surname>
<given-names><![CDATA[Rafael Damián]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mestanza Medina]]></surname>
<given-names><![CDATA[Eros Fabrizio Rafael]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lau-Hoyos]]></surname>
<given-names><![CDATA[Edgar Mitchel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>02</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>02</month>
<year>2025</year>
</pub-date>
<volume>17</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202025000100011&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202025000100011&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202025000100011&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La Revisión Sistemática de la Literatura, abordó el impuesto predial dentro de la gestión tributaria para una buena recaudación, enfocándose en puntos claves como los actores involucrados en esta implementación, las experiencias o prácticas específicas y los aprendizajes o lecciones extraídos de estas experiencias de recaudación. El método utilizado fue la metodología PRISMA, la misma que estructuró la recopilación de información. Asimismo, se obtuvieron resultados bibliométricos que permitieron fortalecer la investigación realizada. En ese sentido, estableciendo criterios de inclusión y exclusión en Scopus, me permitió identificar 336 artículos, de los cuales 16 fueron seleccionados para lograr una revisión consistente. Respecto al periodo de publicación de las investigaciones seleccionadas, ésta abarca los años 2018-2023, en donde se evidenció que en el año 2022 se tuvo una creciente intereses sobre este tema relacionado al impuesto predial, destacándose 6 publicaciones en relación a los años 2019, 2020,2021 y 2023 que oscilan entre 2 a 3 publicaciones. Asimismo, resaltaron países Estados Unidos, Reino Unido y Nigeria, entre otros. Por otro lado, la palabra clave con más ocurrencias fue &#8220;impuesto a la propiedad&#8221;, seguido de &#8220;sistema de impuestos&#8221; y &#8220;mercado inmobiliario&#8221;; denotando su centralidad en la investigación realizada.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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 &#8220;property tax&#8221;, followed by &#8220;tax system&#8221; and &#8220;real estate market&#8221;; denoting its centrality in the research carried out.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Desarrollo local]]></kwd>
<kwd lng="es"><![CDATA[Impuesto]]></kwd>
<kwd lng="es"><![CDATA[Tributo]]></kwd>
<kwd lng="en"><![CDATA[Local development]]></kwd>
<kwd lng="en"><![CDATA[tax]]></kwd>
<kwd lng="en"><![CDATA[taxation]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Awasthi]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Nagarajan]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Deininger]]></surname>
<given-names><![CDATA[K. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Property taxation in India: Issues impacting revenue performance and suggestions for reform]]></article-title>
<source><![CDATA[Land Use Policy]]></source>
<year>2021</year>
<volume>110</volume>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ayoola]]></surname>
<given-names><![CDATA[T. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Olaniyi]]></surname>
<given-names><![CDATA[O. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Kolawole]]></surname>
<given-names><![CDATA[P. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Aregbesola]]></surname>
<given-names><![CDATA[O. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Wright]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria.]]></article-title>
<source><![CDATA[Public and Municipal Finance]]></source>
<year>2023</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>12-21</page-range><publisher-name><![CDATA[Scopus]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Balogun]]></surname>
<given-names><![CDATA[T. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An assessment of property tax administration in Edo State, Nigeria]]></article-title>
<source><![CDATA[Indonesian Journal of Geography]]></source>
<year>2019</year>
<volume>51</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>69-77</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Berset]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Schelker]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Decentralization and Progressive Taxation]]></article-title>
<source><![CDATA[Public Finance Review]]></source>
<year>2023</year>
<volume>51</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>206-35</page-range><publisher-name><![CDATA[Scopus]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carazas]]></surname>
<given-names><![CDATA[R. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Diaz]]></surname>
<given-names><![CDATA[M. E. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Gómez]]></surname>
<given-names><![CDATA[W. del C.]]></given-names>
</name>
<name>
<surname><![CDATA[Zavala]]></surname>
<given-names><![CDATA[Y. C. de.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Estudio del impuesto predial en gobiernos locales del Perú]]></article-title>
<source><![CDATA[ECA Sinergia]]></source>
<year>2021</year>
<volume>12</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>124-34</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Checa González]]></surname>
<given-names><![CDATA[C. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[About &#8220;fiscal governance&#8221; and &#8220;good administration&#8221; in the tax field]]></article-title>
<source><![CDATA[Anuario de la Facultad de Derecho]]></source>
<year>2022</year>
<volume>38</volume>
<page-range>349-72</page-range><publisher-name><![CDATA[Universidad de Extremadura]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<collab>Comisión Económica para América Latina y el Caribe</collab>
<source><![CDATA[Panorama Fiscal de América Latina y el Caribe 2021: Los desafíos de la política fiscal en la recuperación transformadora pos-COVID-19]]></source>
<year>2021</year>
<publisher-name><![CDATA[Comisión Económica para América Latina y el Caribe]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[de Moraes Soares]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Pinheiro]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Fiscal attractiveness of Portuguese municipalities]]></article-title>
<source><![CDATA[Public and Municipal Finance]]></source>
<year>2023</year>
<volume>12</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-16</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Eisenberg]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Mehdipanah]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Dewar]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8216;It&#8217;s like they make it difficult for you on purpose&#8217;: Barriers to property tax relief and foreclosure prevention in Detroit, Michigan]]></article-title>
<source><![CDATA[Housing Studies]]></source>
<year>2020</year>
<volume>35</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>1415-41</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Espinosa]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Martell]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Espinosa]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Martell]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[¿Por qué algunos municipios en México son mejores recaudadores de impuesto predial que otros?]]></article-title>
<source><![CDATA[Gestión y política pública]]></source>
<year>2018</year>
<volume>27</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>375-95</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franzsen]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Should market value be retained as the only tax base for municipal property rates in south africa?]]></article-title>
<source><![CDATA[Potchefstroom Electronic Law Journal]]></source>
<year>2022</year>
<volume>25</volume>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gyau Baffour Awuah]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Hammond]]></surname>
<given-names><![CDATA[F. N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Review of the Provision on Capital Improvement in Ghana&#8217;s Local Real Estate Tax Manifesto]]></article-title>
<source><![CDATA[Journal of Real Estate Literature]]></source>
<year>2022</year>
<volume>30</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>94-117</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jó&#378;wiak]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax subsidies for entrepreneurs in case of property tax]]></article-title>
<source><![CDATA[Acta Scientiarum Polonorum, Administratio Locorum]]></source>
<year>2020</year>
<volume>19</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>161-71</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kim]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Chung]]></surname>
<given-names><![CDATA[I. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Eom]]></surname>
<given-names><![CDATA[T. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Institutional Differences and Local Government Performance: Evidence from Property Tax Assessment Quality.]]></article-title>
<source><![CDATA[Public Performance and Management Review]]></source>
<year>2020</year>
<volume>43</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>388-413</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leontev]]></surname>
<given-names><![CDATA[E. V.]]></given-names>
</name>
<name>
<surname><![CDATA[Leontyeva]]></surname>
<given-names><![CDATA[Y. V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Individual property tax to fund public transport]]></article-title>
<source><![CDATA[Journal of Tax Reform]]></source>
<year>2021</year>
<volume>7</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>6-9</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez Sánchez]]></surname>
<given-names><![CDATA[J. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Cano Moren]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La relación entre impuesto predial y capacidades institucionales municipales: El caso de Hidalgo, México]]></article-title>
<source><![CDATA[Contaduría y administración]]></source>
<year>2022</year>
<volume>67</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>5</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Meiryani]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Warganegara]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Drajat]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Lusianah]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Salim]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Purnomo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Mat Daud]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance]]></article-title>
<source><![CDATA[Journal of Governance and Regulation]]></source>
<year>2023</year>
<volume>12</volume>
<page-range>144-56</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moreno]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Muñoz]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cuellar]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Domancic]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Villanueva]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Moreno]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Muñoz]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cuellar]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Domancic]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Villanueva]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Revisiones Sistemáticas: Definición y nociones básicas]]></article-title>
<source><![CDATA[Revista clínica de periodoncia, implantología y rehabilitación oral]]></source>
<year>2018</year>
<volume>11</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>184-6</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nguyen-Hoang]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhang]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[CAP AND GAP: THE FISCAL EFFECTS OF PROPERTY TAX LEVY LIMITS IN NEW YORK]]></article-title>
<source><![CDATA[Education Finance and Policy]]></source>
<year>2022</year>
<volume>17</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-26</page-range><publisher-name><![CDATA[Scopus]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nnamani]]></surname>
<given-names><![CDATA[O. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Ifeanacho]]></surname>
<given-names><![CDATA[K. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Onyekwelu]]></surname>
<given-names><![CDATA[E. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Ogbuefi]]></surname>
<given-names><![CDATA[P. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state]]></article-title>
<source><![CDATA[Land Use Policy]]></source>
<year>2023</year>
<volume>126</volume>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Olaniyi]]></surname>
<given-names><![CDATA[O. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Ayoola]]></surname>
<given-names><![CDATA[T. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Wright]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Aregbesola]]></surname>
<given-names><![CDATA[O. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Kolawole]]></surname>
<given-names><![CDATA[P. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach]]></article-title>
<source><![CDATA[International Journal of Applied Economics, Finance and Accounting]]></source>
<year>2023</year>
<volume>17</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>117-26</page-range><publisher-name><![CDATA[Scopus]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quispe]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Hinojosa-Ticona]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Miranda]]></surname>
<given-names><![CDATA[H. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sedano]]></surname>
<given-names><![CDATA[C. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Serie de Redacción Científica: Revisiones Sistemáticas]]></article-title>
<source><![CDATA[Revista del Cuerpo Médico Hospital Nacional Almanzor Aguinaga Asenjo]]></source>
<year>2021</year>
<volume>14</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Singh]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Singh]]></surname>
<given-names><![CDATA[S. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Meraj]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Kanga]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Farooq]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Kranj&#269;i&#263;]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[&#272;urin]]></surname>
<given-names><![CDATA[B]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Designing Geographic Information System Based Property Tax Assessment in India]]></article-title>
<source><![CDATA[Smart Cities]]></source>
<year>2022</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>364-81</page-range><publisher-name><![CDATA[Scopus]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Soria Diaz]]></surname>
<given-names><![CDATA[M. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Del Castillo Gómez]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Vega Espilco]]></surname>
<given-names><![CDATA[P. O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Propuesta de estrategias tributarias para la recaudación del impuesto predial en una municipalidad del Perú]]></article-title>
<source><![CDATA[ECA Sinergia]]></source>
<year>2022</year>
<volume>13</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>17-27</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Turley]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A review of Ireland&#8217;s Local Property Tax]]></article-title>
<source><![CDATA[Administration]]></source>
<year>2022</year>
<volume>70</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1-25</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[van den Boogaard]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Beach]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax and governance in rural areas: The implications of inefficient tax collection]]></article-title>
<source><![CDATA[Journal of International Development]]></source>
<year>2023</year>
<volume>35</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>1892-912</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Varta&#353;ová]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[&#268;ervená]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Real Property Tax in the Countries of Visegrad Group - Comparative View]]></article-title>
<source><![CDATA[Studia Iuridica Lublinensia]]></source>
<year>2022</year>
<volume>31</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>191-211</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wyatt]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[From a property tax to a land tax - who wins, who loses?]]></article-title>
<source><![CDATA[Land Use Policy]]></source>
<year>2019</year>
<volume>88</volume>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zdrazil]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Pernica]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Stimuli contributing to local property taxation-With the focus on spatial effects of industry and functional urban areas.]]></article-title>
<source><![CDATA[Central European Journal of Public Policy]]></source>
<year>2021</year>
<volume>15</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>55-66</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
