The violation of taxpayers' rights through non-retroactivity

Abstract

The research aimed to explain the principle of non-retroactivity in relation to fiscal events that affect taxpayers, focusing on Ordinance 019-WEA. A mixed analysis approach with a non-experimental cross-sectional design was used. The methodology included the analysis of bibliographic sources, interviews, and surveys of merchants at the Santo Domingo Municipal Market. It was found that 87% of respondents were unaware of the ordinance, and only 16% had basic knowledge of the law. The study revealed that the lack of adequate information from the Municipal GAD led many merchants to pay fees that should have been exempted. The interviews showed that most legal professionals believe the retroactivity of the ordinance contradicts the principle of non-retroactivity established in the Ecuadorian Constitution, generating legal uncertainty. It was concluded that Ordinance 019-WEA violates the rights of taxpayers by retroactively applying exemptions, which contradicts the constitutional principles of legal certainty and tax justice. It was recommended that the Municipal GAD improve communication about granted benefits and implement appropriate procedures to avoid improper charges. Additionally, compensation or remission was suggested to rectify errors in charges. The research emphasizes the need to align local ordinances with the Constitution to protect citizens' rights and ensure a fair and legal implementation of fiscal regulations.

Keywords: Principle of non-retroactivity, Legal norms, Tax law, Rights violations, Contravention.