Impuesto redimible a las botellas plásticas no retornables en Ecuador durante los períodos 2014- 2018

Abstract

Abstract: This research study aims at analyzing the redeemable taxation on the non-returnable plastic bottles in Ecuador during the period 2014-2018. For this purpose, information related to tax collection and refunds, that the Tributary Administration has carried out during the analysis period, has been obtained. This information revealed that the highest tax collection has been found in the provinces of Pichincha, followed by Guayas and Azuay. The reason lies in the fact that in these provinces there are a lot of importing and manufacturing companies of nonreturnable plastic bottles that use terephthalate (PET), which is a chemical that affects harmfully health, fauna, and nature. Based on it, it is concluded that the use of non-returnable plastic bottles has increased during the analysis period. Nevertheless, the standard reaches its objective which is focused on diminishing the environmental pollution by stimulating the recycling process that has become an alternative source for low-income people.