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Impacto de la eliminación del impuesto verde en la recaudación fiscal del estado ecuatoriano

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  • Victor Romero Vega

Abstract

La investigación se direcciona en conocer el impacto económico de la eliminación del Impuesto Ambiental a la Contaminación Vehicular (IACV) a partir del año 2019 en Ecuador, propuesta por el gobierno de Lenin Moreno como una medida para aliviar la carga tributaria de los contribuyentes que poseen un automotor y que estaban obligados a pagar un tributo que sirva para mitigar los efectos de contaminación ambiental que produce el parque automotor. El criterio del gobierno era que este impuesto grava al patrimonio antes que a la contaminación ambiental. Se aplicó un modelo estadístico de regresión lineal que permitió estimar los montos anuales no recaudados para cada año del período 2020 a 2023.

Suggested Citation

  • Victor Romero Vega, 2020. "Impacto de la eliminación del impuesto verde en la recaudación fiscal del estado ecuatoriano," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2020-04, apryl.
    • Handle: RePEc:erv:rccsrc:y:2020:i:2020-04:10
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