Impact of the tax collection of the Redeemable Tax on Plastic Bottles for environmental conservation. Case of bottling and marketing companies in Machala

This research focuses on analyzing the impact generated by the tax collection of the taxable tax on plastic bottles, through the search and collection of statistical data in official sources, for environmental conservation, in the bottling and marketing companies of the Machala canton. The methodology applied is qualitative-descriptive, based on the bibliographic review and data obtained from reliable sources for their respective analysis depending on the object of study. The results obtained through the research give as a response that the tax collection of the IRBP has increased with the passage of time and that together with the figures of the refunds reached can be taken as a measure that has contributed to improve environmental conservation and this is equivalent to 43,137 tons of non-polluting plastic bottles to the environment that have been recycled; it is advisable a deep socialization by the tax entity, on the end of this tax. The research contributes to visualize how a tax policy contributes to conserving the environment through the establishment of an environmental tax on plastic bottles with a fee of $ 0.02 to promote recycling and the mechanics of return to those who collect such plastic bottles.