Efectos de la resolución No. NAC-DGERCGC20-00000033 referente al establecimiento de las normas para la declaración y pago del impuesto a los consumos especiales (ICE) a las fundas plásticas en los centros de distribución al por menor en el sector Carcelén del DMQ año 2020-2021.

Abstract

At present, environmental pollution has been gradually increasing due to the improper use or exaggerated amount of plastics in the industrial sector of Ecuador, due to this the State established the Special Consumption Tax (ICE), for plastic covers based on the type carry or t-shirt according to resolution NO. NAC-DGERCGC20-00000033 in order for the industrial sector to develop new ways of offering its products using substitute materials for plastic. This research will determine how effective it is in the first year of carrying out said resolution, taking as a starting point the effect it will have on distribution centers by applying an index of the increase or decrease offered to the final consumer. The database was taken from the Superintendency of Companies, Securities and Insurance, a fundamental key for the analysis and interpretation of the 32 companies located in the Carcelén sector. The research will lead to two fundamental results, the first with the help of an index of variability in final consumption for 100% recycled materials and the second the impact of receiving the consumer according to the amount of plastic covers but 50% of recycled material these last being exempted from the tax. The Ecuadorian State with this resolution seeks to gradually implement and promote industrial companies who produce this type of covers to invest in technological innovation and the most important to make people aware that consumption with said totally unfriendly material is decreased exponentially with the environment.