El impuesto ambiental en el mercado automotriz del Ecuador

Abstract

This research is developed on the theme "environmental tax in the automotive market of Ecuador" the environmental tax. Ecuador began to think about the environment by climate change since September 2000, where the international treaty called the "Millennium Declaration", in which he pledged to fight global warming was initialed. From this treaty after some time the Law on Environmental Development and Optimization of State Revenue came, the same that took effect in Ecuador through a decree law on 24 November 2011. Which began to run from January 2012. Where tax reform includes several items such as cigarettes USD $ 0.08 per unit; alcoholic beverages at USD $ 6.20 per liter of pure alcohol; Remittance to 5% of the total amount of money out of the country; plastic bottles at USD $ 0.02 per unit; bananas in 2% of total sales. These taxes, the government called "Green" and became the ninth tax reform the current government headed by the Director of the Internal Revenue Service, Carlos Marx Carrasco. In the present study whether environmental tax affect the automotive market will be analyzed, if there was a decrease in sales, also it will be given a comprehensive study to the values implemented by the tax, trying to find a better alternative that benefits the automotive market and the environment.