El cobro de contribución especial de mejoras en el GAD Municipal de Azogues por la construcción de colectores marginales a los ríos Burgay Tabacay fase I y II

Abstract

OBJECTIVE: To justify the violation of the right to property due to the illegitimate collection of special contributions for improvements without ordinance by the Azogues Municipal Government in the execution of the construction work of the Marginal Collectors phase I and II. METHODOLOGY: The methodology was qualitative since it started from a bibliographic-dogmatic approach; the analytical-synthetic method established the legal effects produced by the lack of use of the principle of non-confiscation in the execution of the collection of values to be paid. In addition, a legal analysis of professionals in tax law was conducted through an interview. RESULTS: The study showed that there is an illegality in charge of extraordinary contributions for improvements in the construction works of the Marginal Collectors Phase I and II because, despite the existence of a general ordinance, it does not contemplate the charging process for the construction of collectors, and also, the works in question are neither finished nor in execution to establish the respective charging process. CONCLUSIONS: There is no violation of the right to property or the principle of non-confiscation due to the payment of extra contributions to improve this work. However, there is a violation of the principle of legality due to the unjustified charging with the benefit provided.