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Fiscalidad autonómica y medio ambiente. Una reflexión en torno al impuesto andaluz que grava la contaminación atmosférica


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  • Tomás J. López-Guzmán Guzmán
  • Sandra Mª Sánchez Cañizares
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    RESUMEN La fiscalidad y el medio ambiente encuentran su nexo de conexión en la existencia de los tributos ecológicos como instrumento económico para la protección del entorno natural. En este trabajo presentamos un análisis de un impuesto ambiental, el que grava la contaminación atmosférica, ampliamente conocido en los diferentes sistemas tributarios de los países europeos y que, en España, ha encontrado acomodo a través de los impuestos propios de algunas comunidades autónomas, como Galicia, Castilla-La Mancha, Andalucía, Murcia o Aragón. Así, este tributo busca paliar o limitar los efectos ambientales que causa la lluvia ácida y el efecto invernadero sobre el medio ambiente y, a su vez, contribuir a la mejora de diversas variables macroeconómicas. ABSTRACT The tax and the environment find a link in the ecological taxes that act as an instrument for the protection of the natural surroundings. In this work we analyze an environmental tax, the one that charges the atmospheric contamination, acquaintance in the different taxation systems of European countries and that, in Spain, is articulated through the assigned taxes of some autonomous regions like Galicia, Castilla-La Mancha, Andalusia, Murcia or Aragon. Thus, this tax tries to limit the environmental effects caused by the acid rain and the greenhouse effect and, at the same time, to contribute to the improvement of several macroeconomic variables.

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    Bibliographic Info

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

    Volume (Year): 04 (2009)
    Issue (Month): ()
    Pages: 351-358

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    Handle: RePEc:rer:articu:v:04:y:2009:p:351-358

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    Keywords: Tributos ecológicos; Medio ambiente; Andalucía; Doble dividendo; Ecotax; Environment; Andalusia; Double Dividend;

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    1. Kirk Hamilton & Grant Cameron, 1994. "Simulating the Distributional Effects of a Canadian Carbon Tax," Canadian Public Policy, University of Toronto Press, vol. 20(4), pages 385-399, December.
    2. Lawrence Goulder, 1995. "Environmental taxation and the double dividend: A reader's guide," International Tax and Public Finance, Springer, Springer, vol. 2(2), pages 157-183, August.
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