Impacts of improvements and their contribution to local government (notice n° 548075)
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fixed length control field | 01591cam a2200289 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250121115037.0 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | fre |
042 ## - AUTHENTICATION CODE | |
Authentication code | dc |
100 10 - MAIN ENTRY--PERSONAL NAME | |
Personal name | Aguilar Camacho, Mario Jesús |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | Impacts of improvements and their contribution to local government |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2023.<br/> |
500 ## - GENERAL NOTE | |
General note | 1 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | The objective of this article is to present proposals for the optimization of the improvements contribution. It is a kind of Capital Gains Capture Instrument (CGCI), as an innovative and viable financial option for local governments. In this fiscal legal figure, those who directly benefit from a public work - due to the benefit and the increase of the patrimony that they receive -, contribute to part or all of the resources to finance it. The research method combines a qualitative case study. Given the current circumstances of public health, the analysis is based on in-depth interviews with agents, experts, and financial actor. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | public works |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | improvements contribution |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | public finances |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | added value |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | public works |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | improvements contribution |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | public finances |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | added value |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Barrera Arias, Eduardo |
Relator term | author |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Tovar Vega, Alma Rosa |
Relator term | author |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Luna Correa, Enrique |
Relator term | author |
786 0# - DATA SOURCE ENTRY | |
Note | Recherches en Sciences de Gestion | o 153 | 6 | 2023-01-19 | p. 121-155 | 2259-6372 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2022-6-page-121?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2022-6-page-121?lang=en&redirect-ssocas=7080</a> |
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