Las contribuciones especiales de mejoras en el Ecuador y su afección al principio constitucional de seguridad jurídica

Abstract

Legal certainty is a fundamental principle within the tax field because it must conform with the Constitution for the compliance of the proper laws. In the development of this research; first, a study of the legal certainty importance in the tax regime was given. Then the special contributions of improvements were analyzed, as well as how they are regulated within the Organic Code of Territorial Organization, Autonomy, and Decentralization (COOTAD, in Spanish), which violets the benefit that is the basis of this tax for the construction of public work. Finally, a thorough analysis of the conflict caused by the regulation of this tax against the principle of legal security was conducted, to end providing the conclusions obtained with the development of this work.