Imposición de un doble impuesto ambiental a la contaminación vehicular con la ley de fomento ambiental y optimización de los ingresos del estado.

Environmental Law Development and optimization of revenue, added tax charges and limitations on deductible expense of taxpayers. The lack of organization in public spending, and the lack of control in the collection of direct taxes in the executive causes constantly suggesting to the National Assembly, adding more taxes to consumption. Article 300 of the Constitution of the Republic of Ecuador, regarding the income tax system prioritizes direct and progressive, and the reality of the Law on Environmental Development and optimization of environmental income, under this scenario analyzed regarding the environmental tax on vehicle pollution. In Article 13 of the Law on Environmental Development and Optimization of State Revenue, reform the Internal Tax Regime Law, which is created in Title Three corresponding Special Consumption Tax, a chapter of the environmental tax Vehicular Pollution, which in Article unnumbered says: Believe the environmental tax on Vehicular Pollution (IACV) levied environmental pollution caused by the use of motorized land transport. This is a feature which is imposed to counter environmental pollution, but unfortunately again more taxed vehicles would be those that have the status of hybrids. As a vehicle in which the electric power that drives it comes from batteries and alternatively an internal combustion engine driving a generator that is moved by electric batteries and fuel having a high celindraje, but consuming less fuel and are the most taxed. Sometimes with these tax reforms, one can only conclude that seeks to reduce environmental impact, with tax revenue for state coffers. This rule does not indicate anything of those municipalities that already have established rates to pollution from vehicles, nor has contemplated allocate these payments as a tax credit when determining this new tax, which allows us to point out that is simply not collecting taxes and protecting the environment. Pay the environmental tax on vehicle pollution according to the Environmental Law Development and optimization of state revenues, and other than some municipalities charge leads to double taxation, the power to tax on the same income, and this is a tax that will against the principle of proportionality and fairness of the taxpayer and of the principle of ability to pay.

• Main Author: Paredes Chiluisa, Tanya Gioconda (author)
• Format: bachelorThesis
• Language: spa
• Published: 2015
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/15994