Recuperación de Plusvalías: una herramienta impuestaria de autofinanciamiento para los GADS del Ecuador

Abstract

The present investigation analyzes if the Recovery of Appreciations is a suitable tool that there can be use the Autonomous Decentralized Municipal Governments as method of cash flow, working as a partial or total collector of the surplus who has been generated in the soil deprived by the public intervention; likewise, there is realized a summary of the experience of some Latin-American countries in the application of this tool, in order to evaluate his results and to obtain the limits followed them to rival with the national scene, of this form to determine the steps to continue for the production of this tool, as a whole with a picture of possible actors who should elaborate the Recovery of Appreciations. To finish the investigation determines if the tool is a topic of vital importance for the current company, for the condition of the cities of the country and for the GADS that they administer to these.