Incorporación en el art. 13 de la ley de fomento ambiental y optimización de los ingresos del estado, el tipo de combustible para la imposición del impuesto ambiental a la contaminación vehicular

Article 13 of the Law on Environmental Development and Optimization of State Revenue, the title is added to the Environmental Tax, which in Chapter I establishes the Environmental Pollution Vehicle Tax, levied environmental pollution caused by the use of motorized land transport, being the event for this tax environmental pollution caused by motorized ground transportation. The fleet in the country and in the world, with one of the main causes of environmental pollution, Environmental Law in Development and Optimization of State Revenue has taken as the tax base of this tax is cylinder capacity having the respective vehicle engine in cubic centimeters. Highlight concerns that another element to quantify environmental contamination took into account the cylinder capacity of cars and motorcycles; and, as an adjustment factor to the potential level of environmental pollution years old or only engine technology for vehicles. From the above expressed I consider that the tax vehicular pollution was not due to take into account only the cylinder capacity of the vehicle and its year of production, but also the type of fuel used by the vehicle: extra gasoline, super, diesel, Gas liquefied Petroleum, others, because of the impact of combustion on the environment (engine running hours) and features that have engines. Since different vehicles with gasoline engine, diesel, LPG, hybrid, or electric, since fuel consumption in every case will be different and electrical shall be void. Result will depend on the type of fuel to consider the different emissions of CO2 and other pollutants. By not taking into account the environmental tax on vehicle pollution , the type of fuel you use a vehicle, this tax is against the tax policy laid down in Article 300 of the Constitution of the Republic of Ecuador, which drive with ecological, social and economic behaviors responsible, and therefore contrary to the constitutional principles of fairness, transparency and revenue adequacy

• 1. Verfasser: Tapia Romero, Francisco Xavier (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2014
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/15192