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espanolEste trabajo trata de mostrar los resultados de una investigacion mas extensa sobre como se relaciona la implementacion de un impuesto ambiental (a la contaminacion vehicular) con variaciones en el parque automotor de la ciudad de Guayaquil, Ecuador.La ejecucion de la reforma fiscal verde permitio verificar la efectividad de la instrumentacion que intento ayudar a controlar los niveles de contaminacion y ocasionar cambios en la conducta contaminante de las personas, a fin que se remedie la externalidad cometida. Como resultado se obtuvo que la aplicacion del Impuesto Ambiental a la Contaminacion Vehicular, IACV, no ocasionara una reduccion del parque automotor de la ciudad. Para aproximar tal decision en los contaminadores se ha calculado que el nivel impositivo necesario deberia ser quinientos dolares; sin embargo, esto generaria una afectacion negativa en el progreso economico de la ciudad, en particular, la actividad economica y el desarrollo empresarial. EnglishThis paper tries to show the results of a more extensive research on how the implementation of an environmental tax (to vehicular pollution) with variations in the car fleet of Guayaquil city, Ecuador is related. The implementation of the green tax reform made it possible to verify the effectiveness of the instrumentation that tried to help control pollution levels and cause changes in the polluting behavior of people, in order to remedy the externality that had been caused. The obtained results showed that the application of the Environmental Tax to the Vehicle Pollution, ETVP, will not cause a reduction of the number of cars in the city. To approximate such a decision on polluters, it has been estimated that the required tax level should be five hundred dollars; however, this would generate a negative impact on the city's economic progress, in particular, on the economic activity and business development.

ciencia unemi/ciencia unemi (en línea)

Aproximaciones sobre la (no) efectividad del Impuesto Ambiental a la Contaminación Vehicular en la reducción del parque automotor de Guayaquil / Approaches on the (non) effectiveness of the Environmental Tax to the Vehicular Pollution in reducing the car fleet in Guayaquil