Análisis a las contribuciones especiales en el Ecuador, y que entidades públicas tienen la potestad de cobro de las mismas, de acuerdo al ordenamiento jurídico

Abstract

Within the legal framework of our country, we find what we call Special Contributions or Special Assessment Taxes and as a particular dedicated branch of this category, we have Special-purpose Contributions, which through their legally established collection, aim towards the improvement and development of the State, as such. To secure effective rule of law throughout the country, we have different levels of government, which is why it is of vital importance to determine the fate or whereabouts of these special contributions. This is why, the present paper offers an academic analysis of which public entities shall be entitled to charge this type of Special Contribution to general citizens. Confusion may arise due to the application of the Organic Law on Efficiency in Procurement, which states that decentralized governments are not the only institutions with power to collect these contributions, as opposed to what’s written in our Constitution and other legal regulations such as COOTAD, where it is implied that this matter should be handled exclusively at decentralized government level