Impacto del impuesto ambiental en la recaudación tributaria del Ecuador durante el periodo 2016 - 2018.

Abstract

Environmental taxes constituted an economic instrument for environmental assistance, although these were repealed in the country there are two kinds of environmental taxes: Environmental tax on vehicle pollution and Redeemable tax on non-returnable plastic bottles whose regulatory entity is the SRI ( Internal rentsservice). The study covers the period 2016-2018. This research investigates the effects of the criteria imposed on tax collection, its economic and social impact within the province of El Oro. The investigation seeks to clear unknowns if they have fulfilled their main function to protect the environment as can be seen in the Law of Environmental Development there is no article that determines the fate of the proceeds from thesetaxes. If programs are put in place that raise public awareness about the care of the environment or its effect, the proper handling of plastic waste or the emission of gas from vehicles, these aspects will significantly improve the purity of the air orthe decrease of garbage. The work is justified in the interest of the community in which the money collected is used, if the income has decreased or increased, these are exposed throughstatistics provided by the regulator of taxes in the country. Here we present research background related to the proposed topic, the legal basis on which research can be founded, as well as an important aspect such as the theoretical basis constituted by concepts such as fiscal policy, economic instruments, environmental taxation, politics, collection, tax system and control. Analyzing them and contributing in turn to the intellectual heritage of this work,knowing in depth the concepts that directly influence the subject, a greater understanding of the determination of environmental taxes can be conceived, the reason that influenced its creation. Likewise, the classification of environmental taxes is known and the classification of the same countries and how they are applied are briefly described. For the investigation the deductive and observational logical method is used whichprovides the resources to obtain the required information, being the most suitable for the investigation to be carried out, using the statistics required by the InternalRevenue Service web portal, the relevant data is obtained To the provincialcollection, graphing the data evaluated in tables, the trend of collection in the province is known, analyzing the impact of taxes in each canton which has been the highest collection and if it is proportional to its population and economic level.These subsequent data are analyzed and argued to relate them, obtaining in thisway the conclusions and recommendations derived from the information collected, the conclusions set out the impact of taxes both economically and socially in the province, recommendations are presented for a possible improvement in the application of them but as mentioned at the beginning of this summary they are already repealed because they did not comply with the proposal by which they.