Los impuestos ambientales en la Ley Orgánica de Régimen Tributario Interno: efectividad en torno a su finalidad extra fiscal

Abstract

The social impact regarding the protection of the environment in our country, has taken a bigger context since the Constitution of the Republic of Ecuador took effect in 2008, Since that year, the State started to have a greater role concerning the protection of the environment and nature, as it is considered as a subject of law, the State acquired a set of obligations which anticipates the guaranty of its fulfillment. The Governments of every country have always searched for new alternatives that allowed them to secure the fulfillment of such constitutional guaranties; especially regarding the protection of the environment, and the environmental tax or as it is globally defined as “green tax”, appears as a new suggestion, due to the serious problems of pollution produced by industries and society in general, this tends to awake inside the population the necessity of new alternatives of production, that helps to reduce the pollution index, and to be friendly with the environment and ensure the prolongation of the stay of future generations. The environmental taxes which will be presented in this topic are: the environmental tax due to vehicular pollution, and tax deposit on non- returnable plastic bottles, which are regulated under the Environmental Sustainability Law and Optimization of the State Incomes, from which the regulation of its contents will be developed, being totally useful for the well understanding of the most important aspects of the same.