Abstract

BENALCAZAR GUERRON, Juan Carlos. Municipal financial autonomy in Ecuador, with special reference to tax revenue and to municipal tax jurisdiction. Rev. IUS [online]. 2013, vol.7, n.32, pp.27-40. ISSN 1870-2147.

This paper analyzes financial aspects related to the administrative decentralization in Ecuador. In the first part, we analyse basic features of Ecuadorian decentralization model, in order to explain the connection between decentralization and financial autonomy. The second part is on tax revenues allocated to Ecuadorian municipalities and municipal tax system, with particular reference to the power of creating special contributions for Ecuadorians municipalities.

Keywords : Decentralization; financial autonomy; financial resources; tax jurisdiction.

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