Análisis de la incidencia de la aplicación del Impuesto Redimible a las Botellas Plásticas No Retornables en el Ecuador durante el periodo 2012-2020
Fecha
2022-04
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Facultad de Ciencias Económicas. Universidad de Guayaquil
Resumen
El Estado ecuatoriano con la finalidad de incidir en los patrones de consumo y concientizar a la ciudadanía, interviene creando la Ley de Fomento Ambiental y Optimización de los Ingresos del Estado publicada en el R.O. #583, para producir cambios en el comportamiento del consumidor y cuidar el medioambiente. Por ende, el presente trabajo de investigación trata de analizar si el Impuesto Redimible a las Botellas de Plástico no Retornables (IRBP) es una herramienta económica factible y eficiente, para mitigar la contaminación e impulsar el reciclaje por residuos plásticos favoreciendo al Ecuador. Para lograr dichos objetivos, la investigación se enfoca en la recaudación y devolución que realiza el Servicio de Rentas Internas (SRI) por concepto del IRBP. Para desarrollar la investigación se empleó el método deductivo, dado que se partirá desde lo general a lo particular, es decir, que se abordarán los impuestos y leyes relacionadas a la protección del medioambiente que el Ecuador ha implementado a lo largo de los años, y luego se aterrizará al impuesto verde vigente; se utilizará el método cualitativo y cuantitativo. Los sustanciales resultados probaron que el IRBP es un impuesto indirecto de carácter regulador y no recaudador, lo cual provocó que le genere al Estado ecuatoriano un gasto adicional para el cumplimiento del objetivo del impuesto, es decir, le produjo pérdidas al tener que devolver más recursos de lo que se recaudó, por lo que, no se cumple el objetivo de reducir la contaminación ambiental por residuos plásticos PET e impulsar el reciclaje.
The Ecuadorian State, with the purpose of influencing consumption patterns and raising awareness among citizens, intervenes by creating the Law for Environmental Promotion and Optimization of State Income published in the R.O. #583, to produce changes in consumer behavior and care for the environment. Therefore, the present research work tries to analyze if the Redeemable Tax on Non-Returnable Plastic Bottles (IRBP) is a feasible and efficient economic tool, to mitigate pollution and promote recycling by plastic waste, favoring Ecuador. To achieve these objectives, the research focuses on the collection and return made by the Internal Revenue Service (SRI) for the IRBP. To develop the research, the deductive method was used, since it will start from the general to the particular, that is, the taxes and laws related to the protection of the environment that Ecuador has implemented over the years will be addressed, and then the current green tax will be landed; the qualitative and quantitative method will be used. The substantial results proved that the IRBP is an indirect tax of a regulatory and non-collector nature, which caused the Ecuadorian State to generate an additional expense for the fulfillment of the objective of the tax, that is, it produced losses by having to return more resources. of what was collected, therefore, the objective of reducing environmental pollution by PET plastic waste and promoting recycling is not met.
The Ecuadorian State, with the purpose of influencing consumption patterns and raising awareness among citizens, intervenes by creating the Law for Environmental Promotion and Optimization of State Income published in the R.O. #583, to produce changes in consumer behavior and care for the environment. Therefore, the present research work tries to analyze if the Redeemable Tax on Non-Returnable Plastic Bottles (IRBP) is a feasible and efficient economic tool, to mitigate pollution and promote recycling by plastic waste, favoring Ecuador. To achieve these objectives, the research focuses on the collection and return made by the Internal Revenue Service (SRI) for the IRBP. To develop the research, the deductive method was used, since it will start from the general to the particular, that is, the taxes and laws related to the protection of the environment that Ecuador has implemented over the years will be addressed, and then the current green tax will be landed; the qualitative and quantitative method will be used. The substantial results proved that the IRBP is an indirect tax of a regulatory and non-collector nature, which caused the Ecuadorian State to generate an additional expense for the fulfillment of the objective of the tax, that is, it produced losses by having to return more resources. of what was collected, therefore, the objective of reducing environmental pollution by PET plastic waste and promoting recycling is not met.
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GESTIÓN, RECICLAJE, CONTAMINACIÓN, RECAUDACIÓN
Citación
APA