Las contribuciones especiales en el Ecuador: análisis de su naturaleza jurídica, alcance y aplicación

Abstract

Within the set of taxes that make up the Ecuadorian tax system, special contributions are contemplated, although it is of vital importance for the development of cities, provinces and regions that apply their collection, as well as for individuals benefiting from This figure, their validity and even their existence are not of general knowledge, reason why it has been considered determinant to carry out an analysis at academic level. In this monograph we can see the evolution of these taxes both in general terms, as well as within our legislation, their applicability from a practical point of view, its Constitutional basis, as well as which are the organs endowed with the power to create them. In particular, it will analyze the regulations that have been created and applied in the City of Cuenca, where this figure has taken a key role for the urban development of the city.