Contabilidad y Auditoría

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El impuesto ambiental a la contaminación vehicular del sector del transporte urbano de pasajeros de la ciudad de Ambato y su efecto en la recaudación fiscal en la ciudad de Ambato
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Bustos Moyano, Edwin Rolando; DT - Tobar Vasco, Guido Hernán
The environmental tax on vehicular pollution of the urban passenger transport sector and its effect on the tax collection of the city of Ambato was analyzed, where the collection was identified for the environmental tax on vehicular pollution IACV, which since 2012 it was the year of its creation, it shows a downward trend, which, on the contrary; the tax collection is going up, in this sense it will be found that after the calculation and analysis of this tax the collection would be $ 1'452,543.75 dollars, an approximate value that is representative at Ambato level. In the same way, the benefits to more of a better quality of life of people, due to the fact that less pollution produced by urban transport, allows a purer and more breathable air. Therefore, it is discovered through the triangulation of data that the Environmental Tax to vehicular pollution of the urban passenger transport sector if it has effect in the Tax Collection of the city of Ambato.