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

Abstract:

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.

Año de publicación:

2019

Keywords:

  • TAX
  • Governments
  • Locality
  • Politics
  • soil

Fuente:

scopusscopus

Tipo de documento:

Article

Estado:

Acceso abierto

Áreas de conocimiento:

  • Impuesto
  • Impuesto

Áreas temáticas:

  • Finanzas públicas
  • Derecho militar, fiscal, mercantil e industrial
  • Venezuela

Contribuidores:

Jean Franklin Ojeda-AlejandoJean Franklin Ojeda-Alejando
Mario Andrés Contreras-JaramilloMario Andrés Contreras-Jaramillo