Impuestos ambientales sobre la degradación en Ecuador
Environmental taxes on degradation in Ecuador.
DOI:
https://doi.org/10.56712/latam.v6i4.4529Palabras clave:
impuestos ambientales, degradación ambiental, curva de kuznets ambiental, emisiones de CO₂, EcuadorResumen
Ecuador enfrenta una creciente degradación ambiental debido a la deforestación, contaminación del agua y pérdida de biodiversidad, agravada por actividades como la expansión agrícola y la explotación minera. Este estudio evalúa el impacto de los impuestos ambientales en la reducción de la degradación ambiental en Ecuador, en la reducción de dicha degradación, así como sus implicaciones sociales y económicas. Utilizando un enfoque cuantitativo y el modelo de la Curva de Kuznets Ambiental (CKA), se examinaron datos de emisiones de CO₂ y recaudación fiscal entre 1990 y 2020, obtenidos del Banco Central del Ecuador y el Servicio de Rentas Internas (SRI). Los resultados muestran una disminución en las emisiones de CO₂ a partir de 2015, coincidiendo con políticas ambientales más estrictas, aunque también con factores económicos como la recesión. Se identificaron disparidades regionales en la recaudación del Impuesto Ambiental a la Contaminación Vehicular (IACV), concentrada en provincias como Pichincha y Guayas, lo que refleja desigualdades en la fiscalización y acceso a tecnologías limpias. La relación entre emisiones y recaudación siguió el patrón de la CKA, sugiriendo que, tras un punto crítico, el crecimiento económico puede reducir la contaminación. Sin embargo, la efectividad de estos impuestos depende de su diseño, transparencia en la reinversión de fondos y equidad en su aplicación. En conclusión, los impuestos ambientales pueden ser herramientas eficaces para mitigar la degradación, pero requieren mejoras en su implementación y políticas complementarias para asegurar beneficios ambientales y sociales equitativos. La investigación subraya la necesidad de fortalecer la gobernanza ambiental en Ecuador.Descargas
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