Abstract

YANEZ VILLAVICENCIO, Judith. Descripción de los tributos extrafiscales de índole ambiental y la problemática que los rodea. El caso ecuatoriano. Foro [online]. 2017, n.28, pp.79-94. ISSN 2631-2484.

This article analyzes the theoretical and practical issues which the environmental taxes created on the basis of the new ends being pursued by the Ecuadorian tax policies entail. This reflection begins by describing the essence behind them, and which bears relationship with its core objective: i.e., to influence those who lead the fight against contamination, internalizing market failures which imply exacerbated social costs having an impact on the community. It also broaches on the destination of the revenues derived from this sort of tax and the pertinent coordination to address public needs. Finally, the contributive capacity principle is studied from a community solidarity approach, bearing in mind and observing the pertinent constitutional principles.

Keywords : environmental taxes; tax policies; public needs; destination of revenues; contributive capacity.

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