The fiscal framework in the constitution of Ecuador: an analysis of the constitutional tax regime.

Abstract

The study focuses on taxes as an essential source of revenue in Ecuador, examining the tax categories established in the Constitution. It identifies a lack of clear definitions and guidelines for their application, contrasting them with the jurisprudence of the Constitutional Court, particularly in rates and special improvement contributions. A cross-sectional and descriptive research approach is used to analyze the regulatory activity of public institutions, highlighting the need to consistently define the characteristics of these taxes. It is concluded that a regulatory reform should include precise definitions and clear scopes for each type of tax, which would facilitate the creation of regulatory frameworks by public institutions in the formulation of taxes.