Los impuestos verdes como instrumento correctivo de las externalidades negativas de América Latina. Período 2010-2018
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2020-06
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Facultad de Ciencias Económicas. Universidad de Guayaquil
Resumen
El presente trabajo de investigación tuvo como principal objetivo el análisis de los impuestos verdes como un instrumento correctivo para las externalidades negativas de consumo y/o producción en la región Latinoamericana, debido a la gran problemática existente en el deterioro del medioambiente que es cada vez más constante siendo la acción humana el principal responsable. La temática se desarrolló con una metodología con un enfoque cualitativo en el cual se realizó un estudio exploratorio de línea histórica y documental de las diferentes fuentes gubernamentales los seis países seleccionados a parte de los instrumentos empíricos para poder describir los sucesos socioeconómicos que conllevaron a la aplicación de reformas ambientales, dentro de los resultados se evidencia la falta de control y ética en el redireccionamiento de los valores monetarios recaudados, en el cual no se respeta la naturaleza de la carga impositiva siendo evidente que no se lo utiliza como un instrumento para corregir sino más bien de recolección para lo cual se expone posibles medidas dentro de la política fiscal para que este funcione de forma eficiente y principalmente ayuda a la conservación de nuestro ambiente
The present research work had as main objective the analysis of green taxes as a corrective instrument for the negative externalities of consumption and/or production in the Latin American region, due to the great problem existing in the problem of the environment that is increasingly constant being human action the main responsible. The thematic was detected with a methodology with a qualitative approach in which an exploratory study of historical and documentary line of the different government sources was carried out in the six countries selected to the part of the empirical instruments to be able to describe the socioeconomic events that lead to application of environmental reforms, the results show the lack of control and ethics in the redirection of the monetary values collected, in which the nature of the tax burden is not respected, being evident that it is not used as an instrument to correct but rather of collection for which it exposes possible measures within the fiscal policy so that this works efficiently and mainly helps the conservation of our environment
The present research work had as main objective the analysis of green taxes as a corrective instrument for the negative externalities of consumption and/or production in the Latin American region, due to the great problem existing in the problem of the environment that is increasingly constant being human action the main responsible. The thematic was detected with a methodology with a qualitative approach in which an exploratory study of historical and documentary line of the different government sources was carried out in the six countries selected to the part of the empirical instruments to be able to describe the socioeconomic events that lead to application of environmental reforms, the results show the lack of control and ethics in the redirection of the monetary values collected, in which the nature of the tax burden is not respected, being evident that it is not used as an instrument to correct but rather of collection for which it exposes possible measures within the fiscal policy so that this works efficiently and mainly helps the conservation of our environment
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EXTERNALIDADES, CONTAMINACIÓN AMBIENTAL, IMPUESTO, IMPUESTO VERDE