Análisis de los impactos tributarios que se derivan de la Ordenanza de Uso y Gestión del Suelo del año 2022 del cantón Azogues

Abstract

The Development and Territorial Planning (PDOT by its Spanish acronym) and the Land Use and Management Plan (PUGS by its Spanish Acronym) are regulatory frameworks carried out by the Municipal Autonomous Decentralized Government (GAD by its Spanish acronym) of the Azogues canton to regulate and manage public policies that contribute to the sustainability of the canton. These planning documents must establish a correct regulation for the fees for the respective permits for using land for various purposes. However, the Azogues canton’s PDOT and PUGS are deficient in land use regulation for medium and high-impact industries. For this reason, through the analytical-synthetic and systemic methods, it was analyzed and identified that the deficient regulation of land use for industries, regarding the land use permit fee and operation, leads to a loss of direct tax revenues for the Municipality of Azogues.