Análisis de la valoración de las propiedades (plusvalía) de los bienes inmuebles en el área delimitada por las calles: Rocafuerte, francisco de paula moreira, alejo lascano y pedro gual de la ciudad de Portoviejo, periodo 01 de Enero 2015 al 31 de Diciembre 2017 y su incidencia en los ingresos del gad de Portoviejo

Abstract

The work of research called "analysis of the valuation of the properties (added value) of real estate in the area bounded by the streets: Rocafuerte, Francisco de Paula Moreira, Alejo Lascano and Pedro Gual in the city of Portoviejo, period 01 of" "January 2015 to 31 of December 2017 and its impact on the incomes of the GAD of Portoviejo", was carried out with the intention of determining whether implemented legislation has had an impact on the economy of the decentralized autonomous Government of the city. To carry out this research, was to look at the valuation of the properties (added value) of real estate in the area bounded by the streets: Rocafuerte, Francisco de Paula Moreira, Alejo Lascano and Pedro Gual in the city of Portoviejo, period 01 January 2015 to 31 of December 2017 and its impact on the incomes of the GAD of Portoviejo, four specific objectives were used for this purpose, the first legislation that identifies the law of surplus value and the organic code of Territorial Organization was characterized respectively, using information collected in a theoretical framework. Second, we investigated the effect of the application of the rules on the quality of life of the residents of this area of Portoviejo. In third place was determined the decrease or the increase in the value of the appreciation of real estate after the entry into force of the regulations and finally found the impact on the GAD of Portoviejo revenues of the GAD of Portoviejo with rules applying to capital gains. This research had a documentary mode because you were consulted in text books, documents, similar research, scientific articles and websites, field because surveys a sample of residents (134) and interview were conducted to the Director of information, appraisals, land registry and municipal permits of the GAD of Portoviejo, explanatory because it was a process oriented to seek and establish the causes that are behind the phenomenon under study, it was quantitative because numbers were used for the presentation of the results of the study in statistical tables, applied because we used the knowledge acquired in this area of knowledge of the accounting sciences by the authors of the study to apply them in a practical way for the benefit of the GAD's Portoviejo and the residents of this area of the city, because it had the support and knowledge of residents of this part of the city, the Director of information, appraisals, land registry and municipal permits of the GAD of Portoviejo, who along with the authors of the work, involved in research to provide reliability to the results, descriptive since the phenomenon was described in study (capital gains) that which is presented, without manipulation of the researchers, and how this affects revenues of GAD in Portoviejo. They were used as methods the logical method - inductive because the reasoning which, on the basis of a particular case are used rose to General knowledge, the scientific method because this process was intended to explain the phenomenon in study and the analytical method -synthetic because it was necessary to know the nature of the phenomenon and object are studied to understand their behavior and establish new theories. The techniques used were the survey, applied to the sample of residents (134) in this area of Portoviejo and the interview that was applied to the Director of information, appraisals, land registry and municipal permits of the GAD of Portoviejo. Information is gathered through primary sources such as surveys to residents of this sector of Portoviejo and interview with the Director of information, appraisals, land registry and municipal permits of the GAD of Portoviejo, as secondary source used books of text, works and similar research, scientific articles, essays, magazines and internet. After done, proceed to sort and tabulate this information to make the respective analysis to produce conclusions, recommendations, the array of fulfillment of the goals set for the study