El impuesto ambiental a la contaminación vehicular en el cantón Zamora de la provincia de Zamora Chinchipe durante los años 2011-2017

Abstract

Abstract: Environmental pollution is a topic of great importance today, due to the damage generated in the environment by the use of motorized vehicles, this being the origin for the degradation of the environment caused by emissions that are harmful to the environment. In Ecuador, the Environmental Tax on Vehicle Pollution (IACV) was implemented, which was created as a fiscal instrument that favors the reduction of vehicle pollution. The purpose of this work is to analyze the socioeconomic impact of the IACV on the owners of motorized vehicles that were subject to this tax. On the other hand, the survey was used as a data collection instrument, which was duly structured and validated, in addition, information was obtained from databases provided by the National Transit Agency (ANT) and the Internal Revenue Service (SRI). Once the respective analyzes had been carried out, it was possible to determine 55% of the respondents feel economically affected by the tax, likewise 51% of the respondents consider that the application of the tax does not promote environmental care in people.