Análisis de la recaudación del impuesto ambiental a la contaminación de vehículos motorizados en la ciudad Cuenca durante el periodo 2013

Abstract

In this thesis we show an analysis up of the collection of taxes in respect of Environmental Tax on Vehicular Pollution, which one has an environmental or ecological purpose. So, this tax's collection should be invested in environmental topics and according to existing pollution issues in each city, because our research focuses specifically on Cuenca town, however there is no available the total fund investment in the environment. For the development of this topic, it was considered by 2013 and to make a comparation with some data of 2014. In our research, we applied the deductive method, it refers starting general to particular facts. We veryfied and analyzed the total collection to ends analyzing up data from Cuenca town. At the same time, we made a determination of an aletory sample to conclude if populations have any knowledge about this specific tax. As a result, we conclude that this tax is not complying with the double function that it was created, ie, to improve the environment and to reduce distortions of existing taxes. Firstly, there is not a culture of change on people in fact they feel the right to continue polluting by the simple justification that they pay a tax. It is for them, the necessity to create projects, in the second case it is encouraging companies to use nature-friendly technology.