<?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>0798-1015</journal-id>
<journal-title><![CDATA[Revista Espacios]]></journal-title>
<abbrev-journal-title><![CDATA[Espacios]]></abbrev-journal-title>
<issn>0798-1015</issn>
<publisher>
<publisher-name><![CDATA[Editorial Espacios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0798-10152025000100123</article-id>
<article-id pub-id-type="doi">10.48082/espacios-a25v46n01p09</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estrategias municipales en las campañas tributarias de impuestos prediales. Una revisión sistemática]]></article-title>
<article-title xml:lang="en"><![CDATA[Municipal strategies in property tax campaigns. A systematic review]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[PALOMINO]]></surname>
<given-names><![CDATA[Percy A]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[AVALOS]]></surname>
<given-names><![CDATA[Edgar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[PANTIA]]></surname>
<given-names><![CDATA[Jimmy]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[CAMPOS]]></surname>
<given-names><![CDATA[William J,]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Cesar Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Cesar Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Cesar Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Cesar Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</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>46</volume>
<numero>1</numero>
<fpage>123</fpage>
<lpage>137</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S0798-10152025000100123&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S0798-10152025000100123&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S0798-10152025000100123&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El estudio profundizó el conocimiento sobre las estrategias municipales en las campañas tributarias de impuestos prediales, mediante una revisión sistemática. Entre los hallazgos sobre las estrategias que las municipalidades deben emprender: revalorar la importancia de los impuestos prediales en el financiamiento de servicios públicos, estrategia de diseño fiscal y de sostenibilidad del desarrollo territorial. Se concluye que estas estrategias serán efectivas en la medida que el diseño tributario sea equitativo, transparente y mejore las necesidades locales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The study deepened knowledge about municipal strategies in property tax campaigns, through a systematic review. Among the findings on the strategies that municipalities should undertake: reassess the importance of property taxes in the financing of public services, fiscal design strategy and sustainability of territorial development. It is concluded that these strategies will be effective to the extent that the tax design is equitable, transparent and improves local needs.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Estrategias municipales]]></kwd>
<kwd lng="es"><![CDATA[campañas tributarias]]></kwd>
<kwd lng="es"><![CDATA[impuestos prediales]]></kwd>
<kwd lng="es"><![CDATA[gestión tributaria]]></kwd>
<kwd lng="es"><![CDATA[políticas fiscales]]></kwd>
<kwd lng="en"><![CDATA[Municipal strategies]]></kwd>
<kwd lng="en"><![CDATA[tax campaigns]]></kwd>
<kwd lng="en"><![CDATA[property taxes]]></kwd>
<kwd lng="en"><![CDATA[tax management]]></kwd>
<kwd lng="en"><![CDATA[fiscal policies]]></kwd>
</kwd-group>
</article-meta>
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<source><![CDATA[Podium]]></source>
<year>2024</year>
<numero>45</numero>
<issue>45</issue>
<page-range>107-24</page-range></nlm-citation>
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</article>
