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Acerca De Los Instrumentos Económicos De Gestión Ambiental. Una Breve Aproximación A Su Recepción Legal En La Argentina

Author

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  • Yamila Marian Castagnola

Abstract

El uso de instrumentos de tipo tributario en las políticas fiscales ambientales no pueden ser concebidos como instrumentos de recaudación, puesto que su principal objetivo debe ser la promoción de cambios estructurales en el comportamiento de los sujetos económicos. No obstante lo cual, es claro que se trata de una aplicación del principio contaminador-pagador. Este principio ha sido ampliamente discutido a nivel académico. En el plano internacional, en 1972 el Consejo de la OCDE, la organización que reúne a los países industrializados, adoptó una recomendación para su aplicación, y más tarde, en 1973, la Comunidad Económica Europea, lo aprobó en su seno, estando en pleno vigor actualmente.

Suggested Citation

  • Yamila Marian Castagnola, 2008. "Acerca De Los Instrumentos Económicos De Gestión Ambiental. Una Breve Aproximación A Su Recepción Legal En La Argentina," Observatorio Iberoamericano del Desarrollo Local y la Economía Social, Servicios Académicos Intercontinentales SL, issue 5, December.
    • Handle: RePEc:erv:oidles:y:2008:i:5:3
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