Los incentivos tributarios y su influencia en el reciclaje por parte de las pequeñas empresas de la parroquia Francisco Pacheco del cantón de Portoviejo en el año 2017.

Abstract

Recycling is important for the conservation and protection of the environment, so over time governments have sought protection measures that help preserve the environment, one of the measures applied in Ecuador are environmental taxes known as green taxes. In Ecuador, there are no real tax incentives for small businesses, as it was evident that the province of Manabí, including the city of Portoviejo, lacks recycling, unlike the other provinces and cities of the country. Environmental taxes are not 100% oriented to the incentive of environmental care, since these are oriented more to large companies and not to small companies, much less to the general public, causing large amounts of waste in the city, without the due treatment. This subject of titulación served to know the importance of the laws and tributary norms, for the protection of the environment, since they need a due study to be restructured and fulfill with the objective for what they were created.