Impuesto verde por contaminación vehicular.

Abstract

In Ecuador, the Green Tax, by law is every year in the country, taxpayers pay; and, to benefit from the 100% interest, fines and surcharges derived from the pending payment obligation corresponding to the Green Tax; whose effect is issued to the SRI as well as to the National Transit Agency of Ecuador; But the problem this is a law established every year in our country there is no harmonization of the legal norms of environmental law, transit; and, from the tax area regarding this issue of the Green Tax. When there is on the part of the passive taxpayers of the non-payment of the Green Tax for Vehicle Pollution, this law of each year establishes that the delay more than 90 days will result in the remission being left unsubstantiated; and, the proposal within this investigative work of titling that the delay, max 120 days, being the term rise to remission; reform that would modify the tax system. It is structured by: Chapter I: Background, Problem Tree, Analysis, Problem Statement. Chapter II: Theoretical Framework. Chapter III: Jurisprudence. Chapter IV: Methodology. Chapter VI: surveys; and the Conclusions and Recommendations.