ANÁLISIS DEL IMPUESTO REDIMIBLE A LAS BOTELLAS PLÁSTICAS NO RETORNABLES

Abstract

The Ecuadorian Government has adopted an environmentalist behavior in which has given rise and rights to nature; also, involving the fiscal scope to implement incentive and tax measures against environmental pollution. This new trend of the green taxes, are looking for levy pollution, pretending to repair the damage that has been caused through funds they achieve to raise. By which it is sought to know if the IRBP deployment has hand a positive impact on the environment care or is only another imposed tax with collecting purposes. For which the study is performed using the exploratory research, descriptive and casual, as well as information from secondary sources that provide the necessary data to answer to the problem raised. With which it was possible to know, that IRBP implementation increased the levels of PET recycling material from 30% to 115%, on the other hand, has also had an important socio-economic impact, increasing the income of the informal recyclers in 500% and benefiting more than 20,000 families. It was concluded that the IRBP itself is an environment tax and not a collect levy, due to its impact on the increase of the activity of recycling and reduction of waste.