Necesidad de reformar el art. 13 de la Ley de Fomento Ambiental, en relación a la base imponible del impuesto para los vehículos de cilindraje de 1 a 1500cc

The second clause of the Constitution of the Republic of Ecuador, allows creation tax, saying the tax policy promote redistribution and boost employment, production of goods and services, and environmental, social and economic behaviors responsible. With this arrangement meet extra taxes for tax purposes, but this does not mean they lose their collecting nature, but also to raise taxes and fulfill other purposes boost employment, production of goods and services, and environmental, social and economic behaviors responsible. Article 13 of the Law on Environmental Development and State Revenue Optimization, then add the Title III of the Internal Tax Regime Law, corresponding to "Special Consumption Tax" title, in the first chapter sets the tax environmental to vehicular pollution, whose taxable object, taxing pollution of the environment caused by the use of motorized land transport, being an indispensable duty for reducing vehicular pollution. But the fact is that the tax base of this tax is having the engine cylinder capacity of the respective vehicle in cubic centimeters, which is multiplied rates, which from 1 to 1500 cc pay no tax, to pay 1501-2000 0.08, for 2001-2500 pays 0.09 cc, of 2501-3000 pay 0.11, for 3001-3500 pays 0.12 cc, 3501-4000 cc of 0.12 and pays over 4000 cc pay 0.35 To this shows that vehicles less cylinder capacity not pay this tax, which consider whether to pay, because the occasion for this tax is the payment for environmental pollution by the use of fuel, which does not reduce pollution vehicle. With this premise requires that a tax on all vehicles is imposed, otherwise pay lower cylinder capacity does not diminish pollution, as they are producing more pollution, thereby seeking an ecological conduct to reduce pollution environmental taxes should go to remedy the damages that are caused, in this case, CO2 emissions to the environment. These taxes do not address the type of cylinder capacity , but the excessive fuel consumption , for example in a car 1300 cc , which is not required to pay taxes, it uses four hours a day , 365 days a year , ie, 1400 hours of travel per year. While the 3000 cc vehicle is required to pay that tax, you use the weekend for a time of four hours that is 208 hours of travel per year. In if you consume is the one with the lower cylinder capacity. What is clear that the tax on CO2 emissions is considered payment to all types of vehicle, constituting a tax on CO2 gas emissions, not to equity by owning a vehicle of a given feature. Taking into account the ecological behavior that allows the Constitution , as tax policy needs to tax all vehicles is established, because the emission of CO2 gases, produce all kinds of vehicle combustion engine.

• Yazar: Lara Mina, Mayra Geovanna (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2015
• Konular: DERECHO; FOMENTO AMBIENTAL; IMPUESTO VEHICULAR; BASE IMPONIBLE
• Online Erişim: http://dspace.unl.edu.ec/jspui/handle/123456789/13798