Los impuestos a los consumos especiales, caso del tabaco y sus implicaciones sociales 2001-2010
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2011-10-06
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El presente estudio procura demostrar que la implementación del impuesto a los consumos especiales (ICE) en el Ecuador, no están cumpliendo con su objetivo substancial, refiriéndome específicamente al ICE sobre el consumo de tabaco, este impuesto fue creado para que logre disminuir su consumo en la población, ya que por motivos de proteger la salud ciudadana se resolvió implementar esta imposición. En este trabajo plantearé toda la conceptualización sobre temas de impuestos, haré referencia a la producción y consumo del tabaco en el Ecuador e indicaré si luego de la reforma tributaria del ICE sobre tabaco, cumple con su objetivo de creación. También se analizará este impuesto por el lado de la recaudación gubernamental ya que se ha convertido en parte del ingreso en el presupuesto del Estado, y finalmente señalaré las implicaciones sociales que tiene el consumo del tabaco.
This study seeks to demonstrate that the implementation of the tax on special consumption (ICE) in Ecuador are failing in their substantial objective, specifically referring to the ICE on the consumption of snuff, this tax was created to achieve lower consumption in population, since for reasons of protecting public health decided to implement this tax. This paper will raise the entire conceptualization of tax issues, I will refer to the production and consumption of snuff in Ecuador and I will indicate if the tax reform after ICE on snuff, fulfills its purpose of creation. This tax by the side of the government revenue will also be analyzed as it has become part of income in the state budget, and finally point out the social implications of the consumption of snuff.
This study seeks to demonstrate that the implementation of the tax on special consumption (ICE) in Ecuador are failing in their substantial objective, specifically referring to the ICE on the consumption of snuff, this tax was created to achieve lower consumption in population, since for reasons of protecting public health decided to implement this tax. This paper will raise the entire conceptualization of tax issues, I will refer to the production and consumption of snuff in Ecuador and I will indicate if the tax reform after ICE on snuff, fulfills its purpose of creation. This tax by the side of the government revenue will also be analyzed as it has become part of income in the state budget, and finally point out the social implications of the consumption of snuff.
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IMPUESTOS, TABACO, RECAUDACIÓN DEL SRI, PRODUCCIÓN TABACALERA