Property Tax in Hermosillo, Sonora

Abstract

The fact that property tax has traditionally been the main source of income for local governments in most countries accounts for the importance of its study within a national context of decentralization and increased powers and responsibilities for local governments. This led to the need to undertake and disseminate case studies on innovative aspects in the field of public policies, finance and the specific projects of local government, in order to be able to influence the design of actions in other places.