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La Tributación Ambiental. Necesidad De Una Tributación Específica Sobre La Emisión De Vertidos A Las Aguas Marítimas En España (1)

Author

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  • Gloria Alarcón García

    (Universidad de Murcia)

Abstract

Los hábitos de consumo y el modelo de producción actual son causantes del progresivo deterioro del medioambiente. El diseño de un tributo ambiental entraña dificultades para el legislador tributario. No obstante, la tributación ambiental debiera ser un pilar fundamental de todo sistema fiscal, complementando a la tributación sobre la renta y a la tributación sobre el consumo o circulación de bienes. Esta circunstancia debería reproducirse en todos los niveles de organización territorial. El objeto de este trabajo es la elaboración de una regulación tributaria concordante con las necesidades medioambientales de las regiones con litoral.

Suggested Citation

  • Gloria Alarcón García, 2008. "La Tributación Ambiental. Necesidad De Una Tributación Específica Sobre La Emisión De Vertidos A Las Aguas Marítimas En España (1)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 9-28, March.
  • Handle: RePEc:hpe:crotri:y:2008:v:126:i:1:p:9-28
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    More about this item

    Keywords

    Tributación ambiental; Tributos sobre los vertidos a las aguas marítimas.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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