Resumen

BENITEZ YAMBAY, Marcelo Jalil; PANIAGUA ALCARAZ, Julio Renán  y  CAUSARANO MEDINA, Héctor Javier. Evaluation of the territory and determination of an index of the land value in the District of Atyra. Investig. Agrar. [online]. 2010, vol.12, n.2, pp.91-99. ISSN 2305-0683.

Fair assessment and collection efficiency are two important aspects in every tax system, especially in rural areas. The objective of this work was to generate information for a fairer taxable value. A method that determines a land cadastral value index, by considering various factors related to the soils and surroundings of the site, and allows for land assessment of rural areas was developed. The method includes four parameters with relatively temporal stability, one is physical (actual productivity), and the three others are socio-economical (access, distance to markets and economical use). The method is reliable and objective, and can serve as basis for tax calculations at the district, departmental or national level. It is an objective method because it is based −within others− on soil, relief, vegetation, and human activity parameters; and because those parameters cannot be modified or influenced by landholders and fiscal policy authorities. A great variability in the studied parameters was observed in the district of Atyra. The land cadastral value index varied from 46.17 to 84.37% and reflected particularities of the land. This cadastral value can serve as the basis for determination of the land fiscal value and taxes applied to the land.

Palabras clave : Land evaluation; land value,; cadastral value index.

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