La función extrafiscal en el impuesto redimible a las botellas plásticas no retornables para la prevención de un ambiente sano

The investigation that appears under the form of dissertation alludes to a juridical problem that deserves to transform to solve and to overcome the problems associate juridical that identifies in that Ecuador as a country clearly guarantees of Rights, after the promulgation of the Constitution of 2008, implemented inside his juridical diet the protection to the environment especially emphasis to the nature, for such a reason, inside his article 14 incorporates of clear and precise form that recognizes after itself the right of the population to live in a healthy and ecologically balanced ambience authorizing the State to implement the necessary measurements to obtain this target, it is because of it that, the article 30 of the regulation establishes that the persons have right to a sure and healthy habitat, that is to say, that all the environment that surrounds us has to be protected and protected for this way, to guarantee that the population could enjoy this one in harmony preserving it for future generations; and, one of the guarantees that the law authorizes the State is the competition that possesses this one on the political economic ones, the tributary ones and the fiscal ones, these competences find 261 of the regulation dedicated in the article. Across the employment of these competences and to safeguard the integrity of the nature, the State, across the Law of Environmental Promotion and Optimization of the Income of the State, be thinking that the Redeemable Tax to the Plastic Bottles not Retornables by means of which search about regulating the massive commercialization of this product in the Ecuadorian society imposing a tariff of two cents of dollar, which will be returned in his totality whom it gathers, delivers and returns the bottles, this is something that turns out to be harmful to the State, since it does not perceive income of this tax and generates expenses that do not turn out to be compensated with the management that realizes the tributary administration, and this is due to the fact that the structure of the tax turns out to be opposite at the beginning of efficiency and sufficiency collection because it does not expire with the extra fiscal function, for such a reason it would be necessary to modify the tariff of this tax; and at the same time to turn it into a mixed tax, which will allow to the State to sight benefits of this tax to destine it to initiatives in favor of the environment that they serve to diminish the use of this type of plastic harmful materials for the environment. For this reason, it has been seen the need to raise the present problem to try to protect the ecosystem with the use of extra taxation of taxes, through these the State guarantee the protection of this good so necessary for human life, by At the same time, the behavior of citizens would be reduced and a culture of recycling would be promoted, in addition to the proper use of all types of single-use plastic material, generating that the large companies that commercialize this type of material reuse them to make plastic bottles , which would fulfill the recycling cycle.

• Auteur principal: Chiriboga Guzmán, Rommel Enrique (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2020
• Sujets: DERECHO; BOTELLAS PLÁSTICAS; PREVENCIÓN DEL AMBIENTE
• Accès en ligne: http://dspace.unl.edu.ec/jspui/handle/123456789/23515