Browsing by Author "Barros Esquivel, Karina Pamela"

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    Los tributos como instrumentos para la regulación del consumo: el impuesto a los consumos especiales en el Ecuador
    (2015) Barros Esquivel, Karina Pamela; Torres Rodas, Marlon Tiberio
    The Ecuadorian State trying to satisfy its people’s needs as well as international recommendations, has opted for the creation of Extra-fiscal taxes, which has been called Heterodoxos, atypical and innovative, not always supported and often rejected; they are called innovative because they fall outside of the typical and ordinary aspect of the Traditional and Fiscal taxes, by which the State collects. Thereby, in this monograph has been performed an investigation about these tributes; in order to do it, an analysis of the Fiscal and Extra-fiscal taxes is performed, showing the differences between those. With this, as opening, an analysis of Organic Internal Regulation Law is developed, around the taxes to the Special Consumptions, specifically to the follow burden products: tobacco and substitutes, incandescent bulbs, stoves, cookers, water heaters and water heater systems, household operating totally or partly by gas combustion; cigarettes and alcoholic beverages. Finally, with this information to conclude if such taxes have achieved its purpose.