Impact of the tax expediture of environmental tax for vehicular pollution in the GDP of Ecuador, during the period 2015-2017

The goal of this article is to determine the loss of income through the estimate of the expenses of the tax expediture corresponding the Environmental Tax for the Vehicular Pollution and its impact in the GDP of Ecuador during the period 2015-2017. The method used is a descriptive investigation base...

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Detalhes bibliográficos
Autores: Páez Egüez, Juan Carlos, Recalde Rodríguez, María Fernanda
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2019
País:Ecuador
Recursos:Universidad Central del Ecuador
Repositorio:Revista FIGEMPA: Investigación y Desarrollo
Idioma:español
OAI Identifier:oai:revistadigital.uce.edu.ec:article/1795
Acesso em linha:https://revistadigital.uce.edu.ec/index.php/RevFIG/article/view/1795
Access Level:acceso abierto
Palavra-chave:impuesto ambiental
contaminación vehicular
gasto tributario
exoneración
base imponible
environmental tax
vehicular pollution
tax expediture
exoneration
tax base
Descrição
Resumo:The goal of this article is to determine the loss of income through the estimate of the expenses of the tax expediture corresponding the Environmental Tax for the Vehicular Pollution and its impact in the GDP of Ecuador during the period 2015-2017. The method used is a descriptive investigation based on numbers for the period afore mentioned, like this, taking into account the fact that this is an exploratory research, it is going to be based on the participation of this sector in the GDP, using the micro data available in many Statistic Databases of the Ministry of Economy and Finance (MEF) as well as in the Internal Revenue Service (IRS). After that, we proceed to do a relational analysis of the representation of the ETVP regarding the Total Expense other Taxes, and finally it is concluded and analyzed with the quantification of this sector that in this concept it is not attributed to the GDP of Ecuador.