Extrafiscalidad del impuesto redimible de botellas plásticas no retornables.

Abstract

Ecuador made a change in the environmental aspect in 2008 by legally protecting rights of nature; in 2011 where it gave birth to the Law on Environmental Development and Optimization of State Income, which highlights green taxes, with the aim of raising awareness in society about the environmental damage caused and its mass extinction in the future. The Ecuadorian State's plan in incorporating the redeemable tax on plastic bottles into tax policy has two objectives: first the common good of society and they adopt responsible ecological behaviours and; second, the reduction of plastic bottles, encouraging recycling in industries and consumer agents. Analyzing the Redeemable Tax on Non-Returnable Plastic Bottles, should this be considered an environmental tax? Does it fulfill its extra-fiscal purpose? Does it require changes? These uncertainties arise from the implementation of said tax, because there is an increase in the growth in the production of plastic bottles since its deterioration in the environment is 100 years, and it is unknown whether or not it presides in raising awareness in society of the damages caused and the State seeks the protection of the environmental environment from an economic incentive which promotes recycling in homes, schools, companies, etc.