Análisis de la legalidad en el cobro de Contribuciones Especiales de Mejora en el cantón Azogues y la inobservancia de principios tributarios.

Abstract

This research aimed to verify if the collection of special contributions for improvements in the Azogues Canton respects the tax principles of legality, legal certainty, and contributive capacity. For specific objective one, the grounded theory was employed; for specific objective two, the analytical method was applied; and for specific objective three, the synthetic method was used. The results determined that the tax principles of legality, legal certainty, and contributive capacity are being violated since there is no ordinance for each tax collected by the Azogues tax administration. Additionally, by infringing these tax principles, the tax administration violates the taxpayers' rights because it justifies the collection of special improvement contributions based on a general application ordinance rather than one creating the tax.