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Expropriation in Ecuador, supported by the Constitution and specific laws such as the Civil Code and the COTAAD, is a legal process in which the State acquires private property for reasons of public utility or social interest, fairly compensating the affected owners. It also maintains a figure that allows recovering the property if the conditions that motivated the expropriation cease to exist. For this reason, the objective of this research is to analyze the reversion of the expropriation, with the purpose of determining the moments in which the reversion proceeds from a critical and legal point of view that allows proposing the procedure for the right of reversion to operate, as a mechanism of limitation to the state expropriation power. The methodology used comprises a qualitative approach through the use of the analytical method with the use of the comparative method and an explanatory scope of research. This research concludes in the evident lack of details on the regulation of the reversion and its compensation in the legislation, being necessary to establish strategies that give clarity to the procedure, ensuring a more effective, transparent and fair application of the expropriation, respecting the balance between the necessary development and the protection of individual rights.

Ruling No. 8-19-CN/22 issued by the Constitutional Court of Ecuador includes an important analysis of the power of the executing officer to dictate the measure of arraigo or prohibition to leave the country without prior process contained in Article 164 of the Tax Code. This declaration of unconstitutionality positively changes the rules regarding the manner in which this personal precautionary measure may be imposed in tax coercive enforcement proceedings. This paper starts from the doctrinal, legal and jurisprudential analysis regarding the coercive execution procedure as an element of the principle of administrative self-protection enjoyed by the Tax Administration, its origin and legal nature, the powers of the collecting officer; and the compatibility of this legal figure and its tools, with the constitutional text; as well as the respective analysis of the case, the consultation presented by the judge, the amicus curiae prepared by the IRS and finally, the decision reached by the Court.

The following degree work focuses on the analysis of the cases that conform Resolution No.2023-005 issued by the National Court of Justice, which establishes as mandatory jurisprudential precedent the five-year term to challenge administrative acts derived from the execution of contracts. We will address the relevance and deadlines to file a lawsuit challenging such administrative acts, where the district courts of instance rejected the claims for considering such challenges as subjective actions or full jurisdiction, for which the rule handles other deadlines. We will address the clear differences between civil contracts and public contracts, in order to reiterate that the entities in charge of public administration exercise certain superiority over the contractor, we will also analyze the different contractual stages found in the Organic Law of the National Public Procurement Service where we will be able to appreciate that in the contractual execution stage certain problems may arise due to the fact that the Public Administration makes use of those considered by the doctrine as exorbitant clauses, resulting in different contractual controversies such as the unilateral termination of the contract, which is the reason why the affected parties resort to the Contentious Administrative Courts to protect their rights.

This research focuses on the need to determine the impact that the use of Occasional Services contracts has on the principle of job stability, and consequently, the precarious situation in which public servants who have this type of contract find themselves. The distortion implied by this type of contracting has led to legal, social and economic conflic ts, violating the constitutional precepts that protect the right to work. Although occasional contracts have been created and regulated in our legal framework to m eet occasional needs, because in addition to being temporary, which is the very essence of the contract and those who access the public service under this modality are aware, it’s no less true that the regulatory deficiency surrounding the regularization of these contract s has led to a kind of precariousness. The purpose of this research is to generate an impact and propose a solution to the regulatory deficiency that allows to protect job stability for publics servants, that the nature of this type of linkage allows.

The plaintiff is Marcos Eduardo Díaz Merino, a former judge of the Provincial Court of Chimborazo, who filed an extraordinary action for protection against the Judiciary Council and the Attorney General's Office. The plaintiff challenged the administrative resolution that imposed the penalty of dismissal from his position as a judge, allegedly for intervening in a criminal case involving his brother-in-law, thereby violating his constitutional rights to effective judicial protection, due process, and legal certainty. The Constitutional Court accepted the plaintiff's action and declared a violation of his right to effective judicial protection because the Administrative and Tax Court of Ambato declared abandonment and ordered the case to be closed without verifying who was responsible for the lack of procedural progress and without considering a pending request from the plaintiff. As a remedy, the Constitutional Court ordered the annulment of the challenged decisions, reverting the process to the moment before the declaration of abandonment, and continuing with the substantiation of the case, convening the preliminary hearing in accordance with the General Organic Code of Processes.

This investigative work focuses on the study of the emergency declaration and the public procurement processes contemplated in the Organic Law of the National Public Procurement System. The main objective is to analyze both the common regime procedure and the special hiring procedure, looking deep into the characteristics, requirements, rigor and flexibility of the processes. Likewise, an analysis of the chaotic scenario of public purchases during the Covid-19 health emergency, taking as a case study a contracting process that happened in 2020. Through this research, the aim is to contribute to knowledge and understanding of public procurement mechanisms in emergency situations, identifying possible challenges.

This research work focuses on the study of the legal institution of previous exceptions, covering its origins and legal evolution up to the present as a tool by the defendant to end a judicial process or at least dilate it. It could be said, therefore, that the exception is an optional right, the defendant has this right and thanks to it, he can exercise his defense so that the actor does not come to enforce the claim that he demands against him. From the Código Orgánico General de Procesos (COGEP), the previous exceptions contained in article 151 have contemplated a series of possibilities through which the defendant can make use of this optional right, which directly affects the process, and that is why it is important to know the history and evolution of this legal institution, as well as the different treatment that has been given to it in order to determine the scope of each one of them to achieve greater legal certainty.

The following study is a research work that has aimed to recollect the most relevant aspects regarding Social Reinsertion Politics in Social Rehabilitation Centers in Ecuador, and compare such policies with the ones instituted in Benelux (Belgium, Netherlands and Luxembourg). Social Reinsertion is a systematic process that seeks to correct and eliminate conducts that have lead the individual to commit crimes, whilst aiding them in returning to society and becoming a part of it. In Ecuador, a public policy exists regarding social rehabilitation for the years 2022 -2025, however, in the past years, criminality has risen considerably which signifies that the measurements taken haven’t been optimal. On the other hand, the countries that constitute Benelux, have developed measurements in social reinsertion that seek to improve the life conditions of inmates and eliminate their criminal behaviors and reintegrate them into society. The objective of this research study was to analyze the politics, with the intention of -through previous comparison- determining the optimum model to achieve a dignified life for people inside the criminal system. In order to achieve this, the methodology used was bibliographic research and the study of primary sources. As a result of the research process, it can be said that: the measurements taken in Ecuador aren’t sufficient for an adequate social reinsertion, therefore, it is necessary the formulation of a good criminal policy, structured after a research of the origins of criminality in the country, and to treat prison sentences and preventive prison as a last resource measurement.

The Constitutional Court in its jurisprudential development seeks to advance in the consolidation of the Constitutional State of Rights and Justice, being the decisions of the highest body of constitutional justice binding to interpret the normative provisions contained in the Organic Law of Public Service, reason for which, this research work is aimed at establishing the treatment of the guarantee of reinforced labor stability in favor of pregnant public servants, maternity or breastfeeding period. The reinforced labor stability is a progressive interpretation that guarantees rights and gives a differentiated treatment to pregnant women, maternity or breastfeeding period, since they are considered as a group of priority attention that receives special protection and is guaranteed the right to work in the public sector when the labor relationship is terminated. The problem arises from the legal relationship between the State and the public servants who are legally dismissed from their functions. However, the constitutional jurisprudence through its decisions has been configuring guarantees for the protection of all public servants who are pregnant or who are in the period of maternity or breastfeeding.

This research aims to provide information a global understanding of the history of tributes both in the world and in Ecuador. In addition, a general classification of taxes is presented and likewise understand who participates in the legal-tax relationship and the definition of the generating event in tax law. It also analyzes the powers that the tax administration has, from the determination of the generating event to the imposition of sanctions. Next, the administrative procedures and current regulations in Ecuador are studied, including the contentious tax procedure and the appeals available in the Tax Code. Finally, direct actions in the tax litigation process, such as improper payment and overpayment, and the requirements to trigger these actions will be analyzed in detail.

In this research project, the problem that revolves around investment projects as a means to promote labor precariousness by maintaining occasional employees while satisfying permanent institutional needs was exposed; it is, for this reason, the objective of the project was to determine those activities that the institutions should carry out to avoid the violation of rights and allow the consolidation of labor stability. Therefore, to arrive at a conclusion, the qualitative method was used, through the collection of information from different types of bibliographic sources, the particularities of occasional service contracts, those linked to investment projects, as well as the right to labor stability and its violations, were analyzed. Finally, the interview technique was used with one of the occasional employees linked to an investment project at Azuay’s District Office of the Ministry of Agriculture and Cattle raising. As a result, the violation of the job stability of occasional servers is related to the fact that they continue satisfying a need that is already considered permanent because the time represented by temporary employment has elapsed without the need being consolidated. In this case, the institution considers that since they are linked to an investment project, they are not covered by the corresponding law, thus failing to comply with its obligation to verify that the need has become permanent and consequently extending their contracts and calling for the respective merit and opposition contests.

The public administration understood as a service to the community whose ultimate goal lies in the protection and guarantee of the public interest, through the exercise of the administrative function, externalizes its will through different mechanisms, including the administrative act. However, there are cases in which different administrative acts must be excluded from the legal world to protect the public interest. Faced with this problem, the Administration will have two ways. The first of them is based on the Administrative Self-Guardianship, understood as a prerogative of the Public Administration, through which it is possible to revoke and extinguish in an administrative office, acts considered null. On the other hand, we find Lesividad understood as a declaration and action at the same time, which will allow the revocation of those irrevocable administrative acts in administrative headquarters, that is, those acts considered within the doctrine as favorable.

The purpose of this research was to analyze unemployment benefits and their collection in the IESS by employed workers, in accordance with social, economic, and Ecuadorian legislation. To address this objective, a mixed methodology was designed: quantitative and qualitative. A statistical analysis of figures on the issue of unemployment was carried out at the national level and in the province of Azuay during the period 2016-2019. In addition, fieldwork was carried out that consisted of collecting information on the phenomenon of study, from affiliates to social security who have accessed this benefit in 2019. The sampling applied was non-probabilistic and for convenience. The statistical analysis was descriptive, so the analysis was based on the consideration of frequencies and percentages. Based on the development of the research work, it was possible to highlight among the main findings that unemployment benefit in the Ecuadorian context is related to the capacities of the State and, more specifically, of the governments that succeed in the command of power, to ensure what by law is a worker right.

In 2008, at the same time the Republic Constitution was created a new function of the Estate of Right called “Citizen Participation and Social participation Council” was born. In this manner the State of Ecuador through this Council has created a channel which grants rights to Social Participation asserting popular sovereignty and giving them Constitutional Rights. The Council receives one or several Public Servers corruption acts denouncements at any Public Institution. This denounces can be presented by any natural person or Public Institution and they are investigated by a qualified organ which belongs to this Council and at its whole determines if there are any Civil, Administrative or Penal responsibility clues. The perception of the Public opinion questions the process of corruption denounces. In recent years Politics instability, a serious economics crisis and big corruption scandals have created a hostile atmosphere which spreads slowly but generally all over Ecuador. Because of this, the present investigation work analyzes this mechanism, its process and resolutions based on delivered verdicts of the Council at its whole between the years 2016 and 2017.

The expansion of commercial relations, has created a growth of the mercantile companies. These entities are represented by their legal representatives, who are responsible for externalizing the acts of the company against third parties. Therefore, we will analyze the faculties, obligations, and limitations that the legal representative of the companies entail. In order, to clearly determine the responsibilities of the functionality. The representation he or she takes to meet the mercantile society will also be reviewed. And with its correct procedure, to avoid the obligation to respond to those who were the product of the damages caused by its action or omission. It will also analyze the different civil, criminal, and administrative responsibilities to which the legal representative would be subject to if an incorrect procedure took place.

This monographic work determines which are the precautionary measures applicable in the coercive processes in both administrative and tax matters according to our legal system. We will analyze the way in which the institutions and entities of the State impose this precautionary measures on the co-debtor, in addition to establishing how these measures are the most appropriate and necessary to fulfill the payment of the obligation owed. We will analyze the extent to which the State protects the citizen by issuing a payment order with these measures or if it only looks at the fulfillment of its objective, which is the recovery of the past due portfolio. We will see how these measures are applied disproportionately to the obligation due, limiting and leaving unprotected the coercive subject, the various inconsistencies that exist at the time of issuing the order of payment specifically in the administrative route and the need for the validity of a rule that regulates all aspects of the coercive law in the administrative area. A more special mention is made of the sanction that the State imposes on the debtor, prohibiting him from competing for public office, limiting him and taking away the fundamental right to work.

The presentation and objective of this investigation work, is about the effect of the Administrative Silence and also the procedure to be carried out, and for its declaration within the Ecuadorian legislation. It is necessary to start with the background, evolution, legal nature, effects, and the previous procedure as the judicial, front the administrative jurisdiction. The substance of Administrative Silence is based on the protection of the administrated rights, and whit the eeffectively exercise of the “petition right”, it becomes concrete. Toverifythis, I use importantbiography as: Ley de Modernización del Estado, COOTAD, ERJAFE, Código Tributario, Ley Orgánica de Contraloría, Ley Orgánica de aduanas, etc. In the other hand, I have remitted to doctrinaire studies and Ecuadorian jurisprudence, where I searched for the most important verdicts, to analyze, all the requirements, time limit, and the operability about this legal instrument. The purpose of this monograph is to contribute in the solution and the precise use of the Administrative Silence, because, the utility of this legal instrument in the actuality is not the correct one; it is necessary to know how it is used, and how effective is its scope. This investigation is going to contribute whit important a relevant recommendations.

The tax culture has been for several tax administrations globally, in this paper has analyzed as part of the tax culture, the draw of the Lottery Tax Ecuador; analyzing its creation by the resolutions issued by the Director of SRI, bases and legal requirements for individuals and sales receipts wishing to participate in this lottery. We also analyze the management of tax culture in Latin America, also reviewing that countries use a similar draw as Argentina, Brazil, Costa Rica, El Salvador, Mexico, besides including China, Taiwan, Spain, Greece and others; Lottery Tax that further implications as promotion of tax culture in the city of Cuenca. It analyzes the Tax Lottery draw as process control and risk generating among taxpayers through the sanctioning proceedings initiated by the draw; few punitive processes started and how many of them have been closed with acquittals and sanctions and that has been generated indebted for these processes, and finally through a survey conducted in the city of Cuenca, identify if this draw has influenced the surveyed. Comparative analysis of gaps billing, filing, payment declarations submitted (collection) are presented, in order to establish the influence of the Lottery in the behavior of taxpayers and to determine if the objective of creating culture is met .