Description of extra fiscal taxes of an environmental nature and the problems that surround them. Ecuadorian case

This document analyzes the theoretical and practical issues which the environmental taxes created on the basis of the new ends being pursued by the Ecuadorian tax policies entail. This reflection begins by describing the essence behind them, and which bears relationship with its core objective: i.e....

• Main Author: Yánez Villavicencio, Judith (author)
• Format: article
• Language: spa
• Published: 2018
• Subjects: environmental taxes; tax policies; public needs; destination of revenues; contributive capacity; impuestos ambientales; política tributaria; necesidad pública; destino del recaudo; capacidad contributiva
• Online Access: https://revistas.uasb.edu.ec/index.php/foro/article/view/597