Análisis de la eficacia del impuesto redimible a las botellas plásticas no retornables en ecuador, como instrumento tributario para disminuir la contaminación ambiental

Abstract

Problems related to the environment are a very important issue in today's society due to the continuous and alarming worldwide pollution growth, particularly, regarding the consumption of plastic materials. In 2011, Ecuador adopted the Environmental Promotion and State Resources Optimization Law, which included a 0.02 ¢ Redeemable Tax, becoming recognized as one of the countries concerned about the world's current situation, which is why a tax is charged on non-returnable plastic bottles. This research analyzes whether the redeemable tax is effective in reaching extra-fiscal objectives such as reducing environmental pollution and encouraging society to recycle. To this end, an analytical-synthetic research method will be used to determine the effectiveness of the redeemable tax on non-returnable plastic bottles in our country, and in addition to this, using the deductive-inductive method, to support the effectiveness of the tax in practice as a mechanism for reducing environmental damage, the research topic will be developed starting with the general aspects and finishing with the specific aspects of the tax.