Resumo

PAEZ EGUEZ, Juan Carlos  e  RECALDE RODRIGUEZ, María Fernanda. Incidencia del gasto tributario del Impuesto Ambiental a la contaminación vehicular en el PIB del Ecuador, durante el periodo 2015-2017. Figempa [online]. 2019, vol.7, n.1, pp.39-46. ISSN 2602-8484.  https://doi.org/10.29166/revfig.v1i1.1795.

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.

Palavras-chave : environmental tax; vehicular pollution; tax expediture; exoneration; tax base.

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