Reforma al impuesto a la renta para favorecer las prácticas medioambientales seguras para el sector manufacturero del Ecuador
Fecha
2015-07-28
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
En la actualidad el Ecuador se puede enmarcar en un círculo preocupado por la conservación del medio ambiente y el desarrollo de actividades económicas sostenible que garantice la producción eficiente- eficaz y el buen vivir de los ciudadanos por lo que la investigación tiene la finalidad de analizar y motivar cambios en el impuesto a la renta en las empresas industriales por considerarse a través de estudios los mayores generadores de los factores contaminantes, con el propósito de invertir en la eliminación de gases contaminantes en sus procesos de producción y que realicen sus actividades con responsabilidad para el cuidado del medio ambiente considerando el producto final en el mercado direccionado al consumidor final; aplicando las leyes reguladoras internas, las normas y tratados de países industriales que comparten el mismo interés conservando el principio de generalidades proveniente de un Derecho Fiscal que garantiza la obligación de tributar y el ordenamiento de estos tributos basados en la capacidad económica de los contribuyentes.
At present, Ecuador can be framed in a circle concerned with environmental conservation and sustainable development of economic activities to ensure effective production efficiently and good living of citizens so that research aims to analyze and motivate changes in income tax on industrial enterprises through studies considered the largest generators of polluting factors, with the purpose of investing in removing gaseous pollutants in their production processes and conduct their activities with responsibility for caring for the environment by considering the final product on the market directed to the final consumer; applying internal regulatory laws, rules and treaties of industrial countries sharing the same interest preserving the principle of generalities from a tax law that guarantees the obligation to pay taxes and the ordering of these taxes based on financial ability of taxpayers.
At present, Ecuador can be framed in a circle concerned with environmental conservation and sustainable development of economic activities to ensure effective production efficiently and good living of citizens so that research aims to analyze and motivate changes in income tax on industrial enterprises through studies considered the largest generators of polluting factors, with the purpose of investing in removing gaseous pollutants in their production processes and conduct their activities with responsibility for caring for the environment by considering the final product on the market directed to the final consumer; applying internal regulatory laws, rules and treaties of industrial countries sharing the same interest preserving the principle of generalities from a tax law that guarantees the obligation to pay taxes and the ordering of these taxes based on financial ability of taxpayers.
Descripción
Industria
Palabras clave
IMPUESTO A LA RENTA, MEDIO AMBIENTE, INDUSTRIA MANUFACTURERA, GESTIÓN AMBIENTAL