Browsing by Author "Aliaga Escalante, Saira"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Creación del impuesto a los vehículos de fabricación antigua y la protección del medio ambiente
    (Universidad Nacional de Trujillo, 2015) Albarrán Vásquez, Roxana; Aliaga Escalante, Saira
    The emission of greenhouse gases caused by motor vehicles in big cities is one of the factors influencing the percentage of environmental pollution and global warming. In Peru there are a considerable number of motor vehicles with models of ancient manufacture; these vehicles are more likely to issue this kind of gases, thus contributing to pollution and increased room temperature in cities, thus generating less and less breathable and suitable for air citizens. Given this, it is necessary to construct proposals from different fields of action to provide improvements to the issues raised and thus participate in the mitigation and collateral impacts of this pollution. Tax basis - for owners of older models of motor vehicles, with the aim of the government to use these resources to develop plans of action and intervention which foster improvements in this regard, the possibility of raising a tax burden arises quality of life and environmental health of citizens. In this vein, the paper solves the question: how to determine the creation of a tax that allows the subsequent preparation of a tax tax model and analyze its viability for owners of old motor vehicles that contribute to mitigating environmental problems? This, in order to generate action plans for the environmental quality of life in what concerns promptly air quality of the citizens of the same and promptly define tools that allow concrete and build future programs related to such problematic. To answer the above question, the following specific objectives are developed: the first was to conduct a literature review allowed the generation of tools, components and supplies to establish the basis on which we can determine the feasibility of developing a tax burden owners motor vehicle manufacturing old models that do not meet the minimum requirements of care and environmental preservation; secondly, action plans and mitigation are determined for improving the environmental life and above assumptions, develop programs that contribute to the development of improved environmental environment in the country. Also, we turn to the analysis of comparative law this tax in order to verify its regulation and the criteria taken into account. In addition to seeking the views of citizens transiting in the city of Trujillo through questionnaires and have a database SUNARP vehicles whose manufacture dates back to 1970.