Ejercicio de la potestad tributaria por parte de los Gobiernos Municipales. Análisis por parte de la Corte Constitucional Caso No. 15-14-IN/20 y acumulados

Abstract

The purpose of this research is to analyze the exercise of taxation powers by municipal governments — the authority held by the State, through its sovereign power, to enforce tax obligations for the operation of the state apparatus. This competence, grounded in the principle of sovereignty, reflects the financial autonomy inherent to the State. Within the framework of decentralization, the role played by Decentralized Autonomous Governments (GADs) and their constitutional limits, as established by the Constitution of the Republic of Ecuador, is highlighted. Using a dogmatic-legal methodology with a qualitative approach, this study examines the normative, jurisprudential, and doctrinal foundations of the delegated taxation authority vested in municipal governments. Through the case study of ruling No. 15-14-IN/20 issued by the Constitutional Court of Ecuador, this research distinguishes between different types of taxes and assesses the legality of a municipal ordinance that imposes fees for the implementation of security infrastructure and video surveillance equipment, recognizing the competence of GADs within the constitutional and legal framework. However, gaps are identified in the mechanisms for controlling proportionality and taxpayers’ contributive capacity in determining these fees. Finally, recommendations are made to strengthen the practical application of tax principles, encourage citizen participation, and improve oversight in the management of municipal taxes.