El imperium jurídico del tributo municipal Ecuatoriano para el desarrollo local conforme la prerrogativa del estado

Abstract

The public administration of the Ecuadorian State, within which is the municipal decentralized autonomous government, exercised by a mayor or mayoress; the same that together with the central government, exercised by a president or president of the Republic, both have the primary duty of guaranteeing the well-being and development of the community to Ecuadorian society. In this framework, historically, the doctrinal approaches of the thought of the human being establish the obligation of people to pay economic resources to the State administration to finance public works in favor of the population. The legal imperium, through the prerogative of the public administration of the State, through legal regulations: constitutional, legal, regulatory and orderly; it has allowed the establishment of a Municipal Tax System, through which the local administration collects taxes established by Law; as well as rates and special contributions for improvements, instituted through Municipal Ordinances. In the Ecuadorian case, the tax practice was carried out since pre-Columbian and colonial times, the same one that was confiscatory, discriminatory and illegitimate; at the birth of the Republic of Ecuador, although the tax practice continued to be imposed against the most vulnerable population and privileged power groups; legal regulations began to be established for what is now the Ecuadorian tax system.