Contribución especial de mejoras: Análisis de su regulación y aplicación en Ecuador

Special Improvement Contribution: Analysis of Its Regulation and Application in Ecuador offers a rigorous study of a locally significant tax, combining doctrinal, procedural, and constitutional perspectives. The book analyzes normative and practical issues affecting its application and proposes guidelines to ensure equity, legal certainty, and efficiency.

The work is structured in five chapters. The first examines distortions in regulating the “benefit” as a core element of special improvement contributions, highlighting inconsistencies in municipal ordinances and suggesting unified interpretative criteria. The second addresses the legal effects of defective notifications, showing how omission of formal requirements leads to nullity and undermines taxpayer confidence. The third analyzes the abuse of power and violations of the principle of legal reserve in setting contributions, emphasizing the need for clear regulation. The fourth focuses on operational deficiencies in local governments, including shortcomings in information systems, procedures, and training that affect distributive justice. Finally, the fifth chapter situates special improvement contributions within Ecuadorian constitutional tax law, linking legal security with fundamental rights and proposing effective judicial mechanisms.

Combining doctrinal, comparative, and qualitative approaches, this book serves as a reference manual for academics, legal practitioners, and local authorities. It also offers valuable lessons for designing special contribution regimes across Ibero-America, promoting regulatory clarity, procedural efficiency, and protection of fundamental rights.