Las importaciones de focos incandescentes y su recaudación tributaria del ICE del período 2013-2016
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2018-08-03
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
Una de los objetivos que establece la Constitución de la República del Ecuador es impulsar un consumo social y ambientalmente responsable, en ese sentido, en el año 2008 se puso en vigencia una tasa de 100% de ICE sobre los focos incandescentes, con el objetivo de desalentar la importación y el consumo de este tipo de focos. La investigación analiza la teoría de los tributos y el impacto de los impuestos extrafiscales en la aplicación de las políticas públicas, con el objetivo de verificar el éxito o fracaso de la decisión frente a la importación de focos incandescentes. Al finalizar, se confirma que la política pública no cumplió los objetivos del estado, ya que durante el periodo de estudio los focos incandescentes continúan ingresando al país en millones de unidades y son los tipos de focos más importados en Ecuador; así mismo, se detectó que los impuestos sobre los focos incandescentes no han sido pagados conforme lo establecen las leyes ecuatorianas.
One of the objectives established by the Constitution of the Republic of Ecuador is to promote a socially and environmentally responsible consumption. In this sense, in 2008 a 100% of ICE tax on incandescent light bulbs it was put into effect, with the aim of discouraging the import and consumption of this type of light bulbs. This research analyzes tax theory and the impact of extra-fiscal taxes, in order to prove the success or failure of the public policy versus the import of incandescent light bulbs. At the end, it was confirmed that the public policy did not meet the goals of the state because in the period of study, incandescent light bulbs continue to enter on a scale of millions units and are the most imported light bulbs in Ecuador. In addition, it was noticed that the taxes on these items have not been paid within the framework established by the Ecuadorian laws
One of the objectives established by the Constitution of the Republic of Ecuador is to promote a socially and environmentally responsible consumption. In this sense, in 2008 a 100% of ICE tax on incandescent light bulbs it was put into effect, with the aim of discouraging the import and consumption of this type of light bulbs. This research analyzes tax theory and the impact of extra-fiscal taxes, in order to prove the success or failure of the public policy versus the import of incandescent light bulbs. At the end, it was confirmed that the public policy did not meet the goals of the state because in the period of study, incandescent light bulbs continue to enter on a scale of millions units and are the most imported light bulbs in Ecuador. In addition, it was noticed that the taxes on these items have not been paid within the framework established by the Ecuadorian laws
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POLÍTICAS PÚBLICAS, IMPORTACIONES, IMPUESTOS, FOCOS