THE CADASTRE AND REAL ESTATE TAX *
Jesús S. Miranda Hita General Director of Cadastre
INTRODUCTION When embarking upon the exercise of reviewing the evolution of local finance in the past twenty five years, focusing particularly on the role played by the land tax and the Cadastre, one can only begin by recognising the remarkable progress achieved in the consolidation of the system of financing of local authorities and of the constitutional principles upon which this system is based,..