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Financiación Autonómica e incidencia fiscal de los tributos ecológicos. Una reflexión en torno al principio de


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  • Tomás J. López-Guzmán Guzmán
  • Genoveva Millán Vázquez de la Torre
  • Sandra Mª Sánchez Cañizares
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    RESUMEN La lucha contra los graves problemas medioambientales actuales tiene también su respuesta en la utilización de diferentes instrumentos económicos para proteger y mejorar el entorno natural, destacando las ecotasas. Este trabajo aborda el estudio de la incidencia fiscal de los tributos ecológicos de acuerdo con el principio de "quien contamina, paga". Para ello se presenta la incidencia impositiva de las principales ecotasas utilizadas en los sistemas tributos europeos y se analiza los efectos económicos directos e indirectos que tendría sobre determinados grupos de referencia la introducción de un hipotético impuesto que gravase las emisiones contaminantes. ABSTRACT The fight against the serious current environmental problems also has its answer in the use of different economic instruments to protect and to improve the natural environment, such as the ecotax. This paper approaches the study of the fiscal incidence of the ecological tax of agreement with the Polluter-Pays Principle. For it is presented it the tax incidence of the principal ecotax used in the european fiscal system and it is analyzed the direct and indirect economic effects that it would have on determined reference groups the introduction of a hypothetical tax that burdens the polluting emissions.

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    Bibliographic Info

    Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

    Volume (Year): 01 (2007)
    Issue (Month): ()
    Pages: 401-407

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    Handle: RePEc:rer:articu:v:01:y:2007:p:401-407

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    Keywords: Tributos ecológicos; Efectos distributivos; Incidencia fiscal; Principio de;

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