Efecto en la recaudación del impuesto ambiental por eliminación de exención a discapacitados, año 2017
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2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El impuesto ambiental creado en el año 2011 con la ley de fomento ambiental, empezó a regir a partir del período fiscal 2012 y a la presente se encuentra vigente. Dentro de la normativa vigente se reconocía exoneraciones tributarias a grupos prioritarios, entre esos las personas con discapacidad. El gasto tributario por la exoneración del impuesto a los discapacitados fue general sin discriminar el nivel de ingresos de las personas con discapacidad. En el año 2016 se reforma y elimina la exoneración del impuesto ambiental a todos los discapacitados vulnerando inclusive disposiciones constitucionales de trato especial en el régimen tributario. Por una parte, el alto endeudamiento del gobierno central por gasto corriente o inversiones, la apreciación del dólar, la baja de la cotización internacional del petróleo, el déficit en la balanza de pagos, motivaron a que el estado optimice el gasto tributario mal asignado con la respectiva revisión y eliminación de exoneración de impuestos. Por otra parte la medida se justifica por la elusión y evasión por el traslado del beneficio a terceras personas que no necesariamente son personas con discapacidad, lo cual ha sido detectado por la administración tributaria. El objetivo de la investigación fue cuantificar el efecto en la recaudación producto de la eliminación de la exoneración del impuesto en los contribuyentes discapacitados. Se trabajó con la población de propietarios de vehículos que registra el SRI con discapacidad y se estimó una recaudación esperada de 4 millones de dólares.
The environmental tax was created in 2011 with the Ley de Fomento Ambiental and began to govern as of fiscal year 2012 and the present is in force. Within the current legislation, tax exemptions are recognized for priority groups, including persons with disabilities. The tax expense or the resignation of the state for the exemption of the tax for the disabled in general without discriminating the level of income of the disabled. In 2016 the exemption of the environmental tax is reformed and eliminated to all the disabled, violating even the constitutional provisions of special treatment in the tax regime. On the one hand, the high indebtedness of the central government by the current expenditure of investments, the appreciation of the dollar, the decline in the international quotation of some of the main export products such as oil, the deficit in the balance of payments, that the state optimizes the misallocated tax expense with the respective review and elimination of tax exemption. On the other hand the measure is justification by the evacuation and the evasion by the transfer of the benefit to third people that are not necessarily people with disability, which has been detected by the tax administration. The objective of the investigation was to quantify the effect on tax collection resulting from the elimination of the tax exemption on taxpayers with disabilities. Work was done with the population of vehicle owners registering the SRI with disability and an estimated collection of 4 million dollars was estimated.
The environmental tax was created in 2011 with the Ley de Fomento Ambiental and began to govern as of fiscal year 2012 and the present is in force. Within the current legislation, tax exemptions are recognized for priority groups, including persons with disabilities. The tax expense or the resignation of the state for the exemption of the tax for the disabled in general without discriminating the level of income of the disabled. In 2016 the exemption of the environmental tax is reformed and eliminated to all the disabled, violating even the constitutional provisions of special treatment in the tax regime. On the one hand, the high indebtedness of the central government by the current expenditure of investments, the appreciation of the dollar, the decline in the international quotation of some of the main export products such as oil, the deficit in the balance of payments, that the state optimizes the misallocated tax expense with the respective review and elimination of tax exemption. On the other hand the measure is justification by the evacuation and the evasion by the transfer of the benefit to third people that are not necessarily people with disability, which has been detected by the tax administration. The objective of the investigation was to quantify the effect on tax collection resulting from the elimination of the tax exemption on taxpayers with disabilities. Work was done with the population of vehicle owners registering the SRI with disability and an estimated collection of 4 million dollars was estimated.
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IMPUESTO AMBIENTAL, DISCAPACIDAD, EXENCIÓN, RECAUDACIÓN