Capital gains recovery: tax tool for Autonomous Governments. The Ecuadorian case

The article addresses the Recovery of Capital Gains as a self-financing imposition tool for the Autonomous Decentralized Municipal Governments, for this, the article shows the experience of some Latin American countries that have applied this tool and have experienced good results, from this, the ma...

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Autores principales: Contreras Jaramillo, Mario Andrés, Ojeda Alejandro, Jean Franklin
Formato: Online
Lenguaje:spa
Publicado: Universidad Nacional de Colombia - Sede Bogotá - Facultad de Artes - Instituto de Investigaciones Hábitat, Ciudad & Territorio 2019
Acceso en línea:https://revistas.unal.edu.co/index.php/bitacora/article/view/64548
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Sumario:The article addresses the Recovery of Capital Gains as a self-financing imposition tool for the Autonomous Decentralized Municipal Governments, for this, the article shows the experience of some Latin American countries that have applied this tool and have experienced good results, from this, the main guidelines of each case are taken to show how beneficial this measure would be in the Ecuadorian scenario.