Impacto de la recaudacion tributaria del irbp para la conservacion ambiental. Caso empresas embotelladoras y comercializadoras del canton Machala.

Abstract

This research focuses on analyzing the impact generated by the tax collection of the redeemable tax on plastic bottles, through the search and collection of statistical data in official sources, for environmental conservation, in the bottling and marketing companies of the Machala canton. The methodology applied is of qualitative-descriptive approach, based on the bibliographic review and data obtained from reliable sources for their respective analysis according to the object of study. The results obtained through the research give as an answer that the IRBP tax collection has increased over time and that together with the figures of the returns achieved can be taken as a measure that has contributed to improve environmental conservation and this is equivalent to 43,137 tons of non-polluting plastic bottles to the environment that have been recycled; it is advisable a deep socialization on the part of the tax authority, about the purpose of this tax. The research contributes to visualize how a tax policy helps to conserve the environment through the establishment of an environmental tax on plastic bottles with a rate of $ 0.02 to promote recycling and the mechanics of return to those who collect these plastic bottles.