Impuestos verdes: análisis del impuesto a la contaminación vehicular en el Ecuador

Abstract

In this monograph I have made a legal and doctrinal research about the Environmental Tax to the Car Pollution, through the analysis to the current laws in our country, along with doctrine and comparative law. The idea comes from the need to clarify the application and functioning of the tax, in order to know the collected amounts and the fate of them, and to know if it is close to the need stated in the doctrine and to verify if the tax it is really ecological or it is only a new tool to obtain fiscal resources without an environmental purpose, because until now no study has been made. In its development I used the Analytical Method to compare the reality of the tax and what the law says, to determine its effectiveness and results; just to realize that in the practice that it’s nothing more than a tax levying without non-tax purposes; the Descriptive method was also used to show optimal forms that are used in the application of green taxes according to the doctrine and comparative law, to get into the conclusion that unfortunately our country lacks a good structure of environmental taxation, because they don’t accomplish the goal set by the doctrine and in addition it collects money like any other tax, without mitigating pollution, because instead of decreasing the annual income, this is increasing every year since it is in force, putting clear that it is not effective, because if it were, the levying would be lower because people took conscious and seeks to improve its environmental performance.