Modelo matemático para determinar el impuesto verde de los vehículos a través del consumo específico de combustible

Abstract

The present work developed a mathematical model for the calculation of the green tax that penalizes the CO2 emissions caused by the consumption of vehicular fuel that is called "IVCCV", which will serve as a new proposal to sanction the pollution generated by the Ecuadorian car park. The mathematical formula consists of the following elements: actual vehicle fuel consumption, CO2 emission factor according to fuel type, CO2 ton cost and an adjustment factor indicating whether the tax has a subsidy or a penalty. The sensitivity analysis of the proposed IVCCV model versus the current IACV model, determines the IVCCV as a more realistic model in ecological terms and environmental taxation because the value of the tax is proportional to the emissions, which encourages the taxpayer to be more efficient in The use of fuels and to acquire vehicles with better performance for the benefit of the environment.