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La Variable Medioambiental En La Imposición Estatal

Author

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  • Jaime Fernández Orte

    (Doctor en Derecho)

Abstract

En el presente trabajo se analiza la normativa impositiva estatal, y se llega a la conclusión de que la variable medioambiental se ha incorporado en la regulación de la mayoría de los impuestos estatales. Se han introducido incentivos fiscales a favor de la actividad forestal, existen incentivos favorables al mecenazgo con el objeto de facilitar la labor de las entidades que tienen entre sus fines la defensa del medio ambiente, se ofrecen incentivos a las inversiones de carácter medioambiental, se han incorporado aspectos medioambientales a la hora de cuantificar el importe a pagar por determinados impuestos, y se han introducido medidas a favor del uso de las energías renovables.

Suggested Citation

  • Jaime Fernández Orte, 2009. "La Variable Medioambiental En La Imposición Estatal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 93-119, September.
    • Handle: RePEc:hpe:crotri:y:2009:v:132:i:3:p:93-119
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    More about this item

    Keywords

    Medio ambiente; impuestos estatales.;

    JEL classification:

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

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