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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Veröffentlicht in:Bitácora urbano-territorial 2019-01, Vol.29 (1), p.101
Hauptverfasser: Mario Andrés Contreras Jaramillo, Jean Franklin Ojeda Alejandro
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container_title Bitácora urbano-territorial
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Jean Franklin Ojeda Alejandro
description 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.
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subjects Capital
Capital gains
Recovery
Taxation
title Capital gains recovery: tax tool for Autonomous Governments. The Ecuadorian case
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