Gestión de residuos plásticos y optimización de la recaudación tributaria municipal de Quevedo

Plastic waste management and tax collection are priority challenges for the sustainability of local governments. The study estimated the effect of applying tax incentives associated with plastic recycling as a mechanism to strengthen municipal tax collection in Quevedo. A mixed approach was used: surveys of citizens, municipal officials, and representatives of SMEs, as well as observation at waste accumulation points. The results indicated that accumulation is mainly attributed to limited environmental education, insufficient collection points, and a lack of enforceable regulations. At the same time, there was broad support for tax incentives to boost recycling, especially when they translate into discounts or breaks on municipal taxes. A significant proportion believed that these measures could increase tax compliance and, by extension, tax collection, although doubts remain about their financial and operational sustainability. Overall, the findings suggest viability, conditional on planning, communication, and monitoring, with citizen participation and oversight.