Trabajos de Titulación - Sede Azogues - Derecho
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/83
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Examinando Trabajos de Titulación - Sede Azogues - Derecho por Asesores "Ormaza Ávila, Diego Adrián"
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Ítem Acceso Abierto Análisis de la constitucionalidad de la tasa de animales domésticos de compañía en el cantón Azogues(Universidad Católica de Cuenca., 2025) Calle Orellana, Deysi Azucena; Encalada Neira, Marcia Fernanda; Ormaza Ávila, Diego Adrián; 0303145726; 0302901954This research analyzed the constitutionality of the domestic animal ownership fee in the canton of Azogues. First, the research was conducted using a qualitative, theoretical, and descriptive approach, based on a legal analysis of taxes and fees, differentiating between them. In this analysis of the municipal regulations that establish this fee, it was identified that the charge imposed by the ordinance does not involve a direct relationship with an individualized service provided to taxpayers. Instead, it is calculated based on the property’s cadastral value, thus constituting a tax disguised as a fee. The constitutional principles of legality, equality, and proportionality were also analyzed and it was observed that this fiscal figure infringes on certain taxpayer rights, such as the right to transparency, due process, and taxation according to economic capacity. This research concludes that, under the principle of substance over form, the said municipal fee lacks legal legitimacy. This highlights the need for the government to undertake a regulatory review in order to guarantee the taxpayers’ fiscal rights. Keywords: tax, fee, tax principles, taxpayersÍtem Acceso Abierto Análisis de la motivación en las resoluciones administrativas emitidas por el GAD municipal de Azogues en el periodo 2023.(Universidad Católica de Cuenca., 2025) Guamán Marín, Marcelo Fernando; Sánchez Naula, Romel Emanuel; Ormaza Ávila, Diego Adrián; 0350100889; 0302361092This research aims to analyze the application of the motivation standards established by the Constitutional Court of Ecuador, specifically focusing on the resolutions issued by the Municipal Autonomous Decentralized Government of Azogues, Canton. A qualitative approach was used to review and evaluate resolutions related to complaints or claims submitted by citizens. A detailed analysis identified non-compliance with these standards, and the quality of the issued resolutions was assessed. The results reveal that the Financial Department does not meet the motivation requirements mandated by the Constitutional Court of Ecuador. This non-compliance negatively impacts fundamental principles such as legality, legal certainty, and due process, generating uncertainty, distrust, and legal insecurity among citizens, ultimately affecting the transparency and legitimacy of the public entity's actions.
