El desarrollo jurisprudencial del concepto de 'tasa' en la Corte Constitucional del Ecuador: Un análisis crítico de la potestad tributaria municipal aplicada a las ordenanzas que generen tasas en el cantón Zaruma.

Abstract

Abstract: This research focuses on the complex legal and technical structure of the municipal fees levied by the Autonomous Decentralized Government (GAD) of the Zaruma canton, conducting a meticulous analysis based on Constitutional Court rulings. Within the local tax system, the absence of technical cost studies prior to the approval of ordinances often leads to significant conceptual confusion between fees and taxes, directly undermining the principles of legality and fiscal equivalence. This situation exposes citizens to potential improper fiscal exactions. Against this backdrop, this thesis examines whether Zaruma s regulations align properly with constitutional mandates and the Constitutional Court precedents established up to 2024. The research is justified by three fundamental pillars: legal certainty, efficiency in public administration, and the protection of taxpayers' rights against disproportionate charges. Finally, the study provides a comprehensive assessment that will serve as a regulatory guide to prevent future challenges regarding unconstitutionality, which could have devastating economic consequences for the municipality.