THE INCIDENCE OF THE APPLICATION OF THE REDEEMABLE TAX ON NON-RETURNABLE PLASTIC BOTTLES IN ECUADOR DURING THE PERIOD 2012-2020

Códigos JEL: H22, H23, P28, Q32, Q53

Abstract

The Ecuadorian State, with the purpose of influencing consumption patterns and raising awareness among citizens, intervenes by creating the Law for Environmental Promotion and Optimization of State Income published in the R.O. #583, to produce changes in consumer behavior and care for the environment. Therefore, the present research work tries to analyze if the Redeemable Tax on Non-Returnable Plastic Bottles (IRBP) is a feasible and efficient economic tool, to mitigate pollution and promote recycling by plastic waste, favoring Ecuador. To achieve these objectives, the research focuses on the collection and return made by the Internal Revenue Service (SRI) for the IRBP. To develop the research, the deductive method was used, since it will start from the general to the particular, that is, the taxes and laws related to the protection of the environment that Ecuador has implemented over the years will be addressed, and then the current green tax will be landed; the qualitative and quantitative method will be used. The substantial results proved that the IRBP is an indirect tax of a regulatory and non-collector nature, which caused the Ecuadorian State to generate an additional expense for the fulfillment of the objective of the tax, that is, it produced losses by having to return more resources. of what was collected, therefore, the objective of reducing environmental pollution by PET plastic waste and promoting recycling is not met.