UDTR — Radar mondial des droits de la Nature

NECESIDAD DE INCORPORAR EN LA LEGISLACIÓN TRIBUTARIA UN IMPUESTO AMBIENTAL EFECTIVO Y FOCALIZADO PARA ASEGURAR UNA POLÍTICA DE DESARROLLO SOSTENIBLE

Identification

Clé publique

openalex:w3164079754

Auteurs

Siguenza Lojano · Yuri Gabriela

Année déclarée

2021

Langue déclarée

es

Type source

dissertation

Première détection

2026-11-09T19:04:47.614974+00:00

Dernière observation des métadonnées

2026-11-09T19:06:01.503610+00:00

Dernière vérification HTTP

Non effectuée

Résumé documentaire — langue originale

This thesis entitled: Need to incorporate into tax legislation an effective and focused environmental tax to ensure a sustainable development policy, constitutes the final report of the research process carried out, and is motivated by the need for the State to implement environmental taxation policies, in order to guarantee the constitutional rights recognized in the Constitution of the Republic of Ecuador in article 14, where the right of the population to live in an environment that guarantees sustainability and good living is guaranteed. ; Likewise, Art. 66 recognizes and guarantees people the right to live in a healthy environment, ecologically balanced, free from contamination and in harmony with nature. And consistent with this, Article 71 recognizes for the first time in our history the right of nature to have its existence fully respected and the maintenance and regeneration of its life cycles, structure, functions and evolutionary processes. Regarding tax legislation, Article 300 of the same legal body indicates that the tax policy will promote redistribution and stimulate employment, the production of goods and services, and responsible ecological, social and economic behaviors. All this denotes that in our country there is an environmental policy recognized at the constitutional level that tends to protect nature and that even the tax policy is an instrument to promote ecological behavior, with the elimination of the tax on vehicular pollution it is evident that it was not solved the problem of pollution, being essential that the State regulates and discourages conducts harmful to the environment such as vehicular pollution, but in an equitable manner and in accordance with the internationally recognized principle Who Contaminates, Pays. The creation of a tax legislation with ecological characteristics responds to a sense of co- responsibility in the search for a healthy environment. The present study shows that it is necessary to create and regulate an environmental tax on vehicle pollution, but that should not 5 be understood as the regression of the previous tax, on the contrary, an effective and focused tax is required that allows meeting the objective of achieving a healthy and sustainable environment. This research work contains conceptual references, doctrinal and legal elements that allow the understanding of the legal problem raised; thus also through the application of different methods and techniques, the objectives set were met; Through the application of surveys and interviews, the acceptance by Legal Professionals for the reform approach was obtained. Finally, as a result of the entire investigative process, it allowed me to formulate as a legal proposal a tax reform to the Law of the Internal Tax Regime.

Identifiants

OPENALEX

W3164079754

Repères documentaires

Famille documentaire

Thèse

Types déclarés par les sources

dissertation

Juridictions étudiées — sources explicites

EC

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1 · Document 2

• Document · https://dspace.unl.edu.ec/jspui/handle/123456789/23960
• OpenAlex · https://openalex.org/W3164079754

Statut documentaire

Pertinence à examiner

Bibliothèque

Cette identité n’est pas encore intégrée à la Bibliothèque juridique.