La tasa de recolección de residuos sólidos: análisis desde la perspectiva tributaria ambiental

Abstract

Solid waste collection is a typical municipal competence that occurs due to the provision of public service and, although it does not seem to present any particularity, it is possible to rethink it based on the principles of the circular economy. In view of the aforementioned, the purpose of this investigation is to analyze the current situation of waste collection rates in Ecuador, in light of the polluter pays principle; since the Constitution of the Republic establishes rights to good living, water, a healthy environment as protected legal assets, which municipal governments and their constitutional powers, can make effective through collection rates, incorporating environmental tax elements, thus contributing to the Sustainable Development Goals