Análisis del impuesto “verde” a los envases de plástico y su incidencia en la rentabilidad de la empresa arca continental. Periodo 2010 - 2013
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Fecha
2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El impuesto a las botellas plásticas no retornables lo creó el Gobierno para reducir la contaminación ambiental y estimular el proceso de reciclaje. La medida tuvo vigencia en el año 2012. La empresa ARCA CONTINENTAL Ecuador, fabricante de plásticos retornables amplía los puntos de recolección, como parte de la entrada en vigencia del impuesto verde de $0,02 por botella. Los consumidores tendrán que canjear los envases en tiendas y despensas, el problema radica en que casi nadie lo ha hecho. Dicha medida no se cumple en su totalidad, puesto que si bien existen varios centros de acopio o sitios donde el consumidor final puede canjear su botella por el paso de los $0,02, no es significante para dichos consumidores ir a venderlas, aunqueexistan actualmente más de 500 puntos de recolección en diferentes tiendas del país, hay que destacar que la empresa ARCA CONTINENTAL Ecuador es líder en el mercado de bebidas a nivel nacional e internacional, por ese motivo no afecta a su rentabilidad dicha medida, puesto que el producto a pesar de ser de consumo especial, es de venta masiva, gracias a su calidad y precio, tal como se analizó en el desarrollo de la investigación.
The tax on no-returnable plastic bottles was created by the government to reduce environmental pollution and encourage the process. The measure took effect in 2012. The company ARCA CONTINENTAL Ecuador, manufacturer of returnable plastic expands the collection points as part of the entry into force of the green tax $0,02 per bottle. Consumers will have to redeem the packaging in stores and pantries, the problem is that hardly anyone has. This measure is not satisfied in full, since although there are several centers or places where the consumer can redeem your bottle over the $0,02, not significant for these consumers go to sell, but currently there more than 500 collection points in different stores nationwide, it is noteworthy that the company ARCA CONTINENTAL Ecuador is a leader in the beverage market nationally and internationally, for that reason does not affect its profitability that measure, since the product despite being special consumption is mass market thanks to its quality and prince, as discussed in the research development.
The tax on no-returnable plastic bottles was created by the government to reduce environmental pollution and encourage the process. The measure took effect in 2012. The company ARCA CONTINENTAL Ecuador, manufacturer of returnable plastic expands the collection points as part of the entry into force of the green tax $0,02 per bottle. Consumers will have to redeem the packaging in stores and pantries, the problem is that hardly anyone has. This measure is not satisfied in full, since although there are several centers or places where the consumer can redeem your bottle over the $0,02, not significant for these consumers go to sell, but currently there more than 500 collection points in different stores nationwide, it is noteworthy that the company ARCA CONTINENTAL Ecuador is a leader in the beverage market nationally and internationally, for that reason does not affect its profitability that measure, since the product despite being special consumption is mass market thanks to its quality and prince, as discussed in the research development.