Fines extrafiscales de los impuestos al tabaco y al alcohol en el Ecuador

Abstract

The objective of this research is to analyze the special consumption taxes on alcohol and cigarettes, in order to establish the extra-fiscal relevance and the social impact with the implementation of these tax regulations. Considering the importance that has been given to the regulation of these products through national and local legislation to generate a decrease in their consumption. Likewise, for this investigation, the analytical deductive method was used to determine the real objective of the application of these special taxes. Of the investigation. In addition, the documentary research technique was used, the same one that was extensive between the collection of graphic and informal documents, the study adds the bibliographic technique of a scientific nature of the works generated from the investigations of various authors, among all the scientific bibliographic bases. The legislative technique was also used to study the various regulations, laws and ordinances that are related to the objective of this study. Finally, this study found that the application of specific taxes to these products in order to discourage their consumption, has fulfilled its spirit, since the statistics indicate a reduction in their consumption, this adds to the initiatives of the World Health Organization (2018) to safely reduce the number of smokers and alcoholics by 2025. Countries in the region such as Argentina, Uruguay, Brazil, and Colombia have also achieved these goals