Potestades tributarias de los gobiernos autónomos descentralizados municipales

Abstract

The territorial organization set out in the Constitution of Ecuador and its Organic Code of Territorial Organization Autonomy and Decentralization (COOTAD) has facilitated the appearance of the tax powers of the autonomous decentralized municipal governments, being a central factor of the decentralization when assuming the reason of Transfers of powers to municipalities which in turn must demonstrate the capacity to provide services, respond to demands, and obtain and manage their resources, within the areas of their jurisdiction taking into account that the state legal system Will be the regulatory mechanism for compliance with these functions. This reality allows the GAD to count on a legal provision of political, administrative and financial autonomy which gives them the effective capacity of these levels of government to be governed by their own governing bodies and governing bodies in their respective territorial constituencies. To carry out a study in the City of Cuenca on the taxes and special contributions within the framework of the Constitution of Ecuador as well as its special rule Organic Code of Territorial Organization Autonomy and Decentralization (COOTAD).