TITULARIZACIÓN DE FLUJOS FUTUROS COMO FINANCIAMIENTO DE LOS GOBIERNOS AUTÓNOMOS DESCENTRALIZADOS

Abstract

The objective of this research work is to demonstrate that the securitization of future flows is a suitable financial tool for obtaining economic resources from the Decentralized Autonomous Governments. In this way, the GADs become efficient public entities when fulfilling their exclusive competences, which are determined by the Constitution of the Republic of Ecuador and the Organic Code of Territorial Organization. In order to determine and comply with the proposed objective, an exhaustive study was carried out using the qualitative methodology, in application of bibliographic review and analysis of the current regulations in the Ecuadorian legislation. However, from the present investigation it was concluded that the securitization, despite being a tool that offers advantages for both the originator and the investor, its application is scarce on the part of the Decentralized Autonomous Governments, which led to the determination that there is a lack of knowledge about the utility that this tool offers. For which it is proposed that there is greater promotion and study by the GADs on this financing alternative.