Análisis de la tributación ambiental a las fundas plásticas en relación al cuidado del medio Ambiente.

Abstract

In Ecuador, two environmental taxes are contextualized: the special consumption tax and the green tax —two fundamental conditions of the new taxation system—, presenting restrictions and new taxes in its field of application. That is why it is necessary to establish and investigate the impact of the production of materials with negative environmental impact (plastic bags will be considered for the purposes of this thesis) and identify the local and international regulations that influence this tax regime. This is based on the Organic Law of Tax Simplification and Progressivity —the basic regulation where the motivation for the change of the Special Consumption Tax regime applied to plastic bags was established—. Thus, a report with the results generated in the fiscal period January 2020December 2020, submitted by the Internal Revenue Service, was analyzed to identify the consumption and economic income generated by the collection of the tax on plastic bags in Ecuador, and obtain accurate information and factual data for the research.