Regulatory regulation of special improvement contributions in the Ecuadorian legal system. Analysis of its legal effects.

Special improvement contributions constitutes a very important tribute for the financing of subnational governments, mainly for Metropolitan municipalities and districts, which is why they are used very frequently to have sufficient resources that allow them to carry out public works within their respective jurisdiction. The regulations in force in Ecuador present certain discrepancies regarding the regulation of this tax, a situation that has allowed state agencies to make use in certain abusive cases of this benefit. In this context, what is intended to be carried out in the project is to demonstrate that the tribute is inappropriate in Ecuadorian legislation, this generates that the right to legal certainty and the right to property of persons who are obliged to tax without there is a real reason for it. The type of research that is intended to be carried out is "legal-purpose", knowing that to develop a work of these characteristics, it requires a high degree of dogmatic foundation, to justify that our position is adequate, as it is necessary to demonstrate what are the defects that currently possess the legal norms or institutions that are intended to be modified. At the end of the project, the rights of the community will be demonstrated scientifically and because it is essential that the current regulation of special contributions in Ecuador be modified.

OUTSIDE THE CALL FOR PROPOSALS EXTERNAL FUNDS