Impact of the tax expediture of environmental tax for vehicular pollution in the GDP of Ecuador, during the period 2015-2017

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TECNOLOGÍA FIGEMPA
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Published: Jun 28, 2019
DOI: https://doi.org/10.29166/revfig.v1i1.1795
Keywords:
environmental tax, vehicular pollution, tax expediture, exoneration, tax base

Main Article Content

Juan Carlos Páez Egüez
Faculty of Administrative Sciences
María Fernanda Recalde Rodríguez
Faculty of Administrative Sciences

Abstract

The goal of this article is to determine the loss of income through the estimate of the expenses of the tax expediture corresponding the Environmental Tax for the Vehicular Pollution and its impact in the GDP of Ecuador during the period 2015-2017. The method used is a descriptive investigation based on numbers for the period afore mentioned, like this, taking into account the fact that this is an exploratory research, it is going to be based on the participation of this sector in the GDP, using the micro data available in many Statistic Databases of the Ministry of Economy and Finance (MEF) as well as in the Internal Revenue Service (IRS). After that, we proceed to do a relational analysis of the representation of the ETVP regarding the Total Expense other Taxes, and finally it is concluded and analyzed with the quantification of this sector that in this concept it is not attributed to the GDP of Ecuador.

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How to Cite
Páez Egüez, J. C., & Recalde Rodríguez, M. F. (2019). Impact of the tax expediture of environmental tax for vehicular pollution in the GDP of Ecuador, during the period 2015-2017. FIGEMPA: Investigación Y Desarrollo, 7(1), 39–46. https://doi.org/10.29166/revfig.v1i1.1795
Issue
Vol. 7 No. 1 (2019): TECHNOLOGY
Section
Artículos
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

https://creativecommons.org/licenses/by/4.0/

Author Biographies

Juan Carlos Páez Egüez, Faculty of Administrative Sciences

Bachelor of Business Administration, Commercial Engineer, Master in Environment, Specialist in Climate Change, Environmental Expert, PhD student in Public Administration (PhD) at the Universidad Nacional del Litoral in Santa Fe, Argentina. Professor in the Business Administration and Public Careers of the Central University of Ecuador.

Ecuador.

María Fernanda Recalde Rodríguez, Faculty of Administrative Sciences

Marketing Engineer, Master in Administration and Marketing, Diploma in University Teaching, Marketing Technologist, PhD student in Administration of the National University of Rosario, Argentina, Professor of the Business Administration Degree and Coordinator of Quality Assurance Business Administration Degree from the Central University of Ecuador.

Ecuador.

References

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Musgrave, R. A. (1978). El futuro de la Política Fiscal. Madrid.

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Secretaría Nacional de Planificación y Desarrollo (Senplades). (2017). Plan Nacional de Desarrollo 2017-2021. 22 de 09 de 2017. Pichincha, Ecuador.

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