Impacto de la aplicación del impuesto redimible a las botellas plásticas no retornables como medida para disminuir la contaminación ambiental en el Ecuador

Abstract

Environmental pollution is increasingly reaching more worrying levels that is affecting the wellness and quality of people’ lives. One of the reasons for it is the increase of consumer behavior that has led to the excessive accumulation of all kinds of waste, but among the most harmful ones are plastic waste. To deal with this fact, international environmental institutions have promoted the implementation of environmental tax policies that help regulate or reduce the consumption of these products. Ecuador, which considered to be part of this objective, decided to carry out in the year 2011 the application of the redeemable tax to non-returnable plastic bottles. The present research work will seek to know, through a methodology with a mixed approach and documentary and field techniques, how effective has this tax been as a measure to reduce the environmental pollution in Ecuador? At the end of this paper, it is concluded that this tax has not achieved in a great measure to fulfill with the main objective because it was evidenced that it has not had the expected effects in the Ecuadorian society.