Análisis de la constitucionalidad de la tasa de animales domésticos de compañía en el cantón Azogues

Abstract

This research analyzed the constitutionality of the domestic animal ownership fee in the canton of Azogues. First, the research was conducted using a qualitative, theoretical, and descriptive approach, based on a legal analysis of taxes and fees, differentiating between them. In this analysis of the municipal regulations that establish this fee, it was identified that the charge imposed by the ordinance does not involve a direct relationship with an individualized service provided to taxpayers. Instead, it is calculated based on the property’s cadastral value, thus constituting a tax disguised as a fee. The constitutional principles of legality, equality, and proportionality were also analyzed and it was observed that this fiscal figure infringes on certain taxpayer rights, such as the right to transparency, due process, and taxation according to economic capacity. This research concludes that, under the principle of substance over form, the said municipal fee lacks legal legitimacy. This highlights the need for the government to undertake a regulatory review in order to guarantee the taxpayers’ fiscal rights. Keywords: tax, fee, tax principles, taxpayers