Introducción de la finalidad extrafisical en el Impuesto al Valor Agregado que grava a la transferencia e importación de agroquímicos, como medida fiscal para la protección del medio ambiente, la salud y la seguridad alimentaria

摘要

The present document will consider the importance to reduce agrochemical use in Ecuador, for which we propose the introduction of non-tax purpose in the structure of Value Added Tax, levied on the transference of these products through the establishment of progressive correction factors that impose a surcharge on the tax. The legal provision which imposes zero percent rate on the transfer and importation of agrochemicals, acts against the fundamental rights to live in a healthy environment, health and food security, that’s why it is essential a tax reform, which is taxed with twelve per cent rate of Value Added Tax to transfer and import agrochemicals. The