Analysis of the tax collection of the Environmental Tax on Vehicular Pollution and how it affects the tax on environmental promotion from 2012 to 2020 in the case of Ecuador

Abstract

The purpose of this research is to analyze the tax collection of the Environmental Tax on Vehicular Pollution (IACV) and how it affects the Environmental Development Tax (IFA) for the period 2012-2020. A documentary research design methodology was implemented, where theoretical information is collected to be able to execute this topic; In addition, a type of comprehensive correlational research was used, applying the ordinary least squares method, where the API was taken as the dependent variable and the IACV as the independent variable. In conclusion, the tax collection of the IACV has a high explanatory significance in the variable of the IFA.