Desnaturalización de la contribución especial de mejoras a la luz del principio de beneficio

Abstract

In the present work, mention will be made of the different types of taxes and their difference with the special contributions of improvements, some doctrinal passages that intend to define this tribute will also be outlined and reference will be made to the legal nature, characteristics, as well as the elements that it's conformed. In the second chapter, the principle of benefit will be analyzed, exposing some doctrinal definitions in order to understand as much as possible what the aforementioned principle consists of and the role it plays as a basis for the collection of the special contribution for improvements. likewise, reference will be made to the different types of benefit that may occur as a result of carrying out public works and mention will be made of the cases in which carrying out a public work does not necessarily generate a benefit, to finally talk about the subjects obliged to pay said contribution, as provided in the "Ordinance for the Collection of Special Contributions for Improvements in the Canton of Cuenca." Finally, after the normative and doctrinal analysis carried out in chapters one and two of this work, the Ordinance for the Collection of Special Contributions for Improvements in the Canton of Cuenca will be analyzed to determine whether or not the principle of benefit in certain works for which the aforementioned tax is charged and in which the doubt arises as to whether its realization becomes an economic benefit for the taxpayers.