La tasa de emisión y mantenimiento del sistema catastral en el Municipio de Azogues. Análisis Jurídico Tributario

Abstract

This research analyzes the municipal ordinance created by the Azogues Autonomous Decentralized Government (GAD by its Spanish acronym), setting a fee for the Municipality Cadastral System Maintenance Service. Therefore, this study aims to demonstrate whether the rate is illegitimate. First of all, to conduct this work, the data collection technique was used to establish essential characteristics that permit the identification of the fee as a tax, and with the support of the normative precepts of the Ecuadorian legislation, it was possible to show how the fee is regulated in the ordinance. Based on doctrine, regulations, and jurisprudence, it was possible to identify how Azogues Autonomous Decentralized Government Canton uses the fee for issuing and maintaining the cadastral system. Finally, the result was to establish if the Azogues canton Cadastral System fee is related to the Ecuadorian State’s normative precepts, clarifying once and for all whether the fee is illegal.