Nuevas alternativas de financiamiento para los GAD´S en el Ecuador: en busca de una administración tributaria sostenible e innovadora

Abstract

This study analyzes how Municipal Decentralized Autonomous Governments (GADs) in Ecuador are currently financed and how autonomous they truly are in managing their resources. Although current legislation grants them financial autonomy, in practice many municipalities remain heavily dependent on transfers from the central government, which limits their decision-making and local management capacities. During the research, several factors were identified that hinder the strengthening of their own-source revenues: outdated cadastral records, limited investment in technology, low tax culture, and legal restrictions that prevent the creation of new taxes unless they are proposed by the executive and approved by the legislative body. Other weaknesses were also identified, such as the limited diversification of income sources, which affects their financial autonomy, as well as the lack of qualified technical personnel and institutional issues that impact administrative efficiency. The study also reviewed international experiences in countries with similar decentralized structures, such as Colombia, Chile, Peru, and Uruguay, where innovative mechanisms have been implemented, including land value capture, redistribution funds, and fiscal assessment systems. These cases demonstrate that there are effective ways to improve local governance when best practices, clear incentives, and citizen participation are combined. As a result, concrete proposals are presented, such as the issuance of municipal bonds, land value capture, implementation of new rates and special contributions adjusted to the socioeconomic context, improving administration through efficient use of technology for cadastral updates, promoting public services with technical tariffs, applying digital tools, and creating spaces for citizen participation in budget planning. If these actions are properly coordinated, they can contribute to greater financial sustainability and real autonomy for local governments.