This research aims to determine the impact of internal organizational control in the Uzhcurrumi Parish GAD through the investigation of policies and norms that regulate the fulfillment of institutional objectives. For an institution to be competitive and successful in its administration requires transparency, good honorability, good conduct, organization and integrity in the execution of the management system, in addition to constant monitoring of financial, economic and administrative activities. For this reason, the management of internal control is essential for an adequate organizational development, since it guarantees a correct administration and the organizational development of the institution. The methodology applied is the qualitative-descriptive, which is carried out by searching for information that supports the topic addressed, thus allowing the verification of the effectiveness of the control system and its importance in public institutions. Concluding that public entities must have an internal control system as a management tool within the institution.

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.