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Sostenibilidad De Los Recursos Hídricos E Instrumentos Fiscales: El Canon Catalán Del Agua

Author

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  • Gracia Mª Luchena Mozo

    (Universidad Complutense de Madrid)

Abstract

Aún cuando en España la reforma de la legislación en materia de aguas se ha acercado a los principios de la normativa comunitaria, todavía la gestión dista mucho de ser sostenible y se pone de manifiesto en las figuras tributarias que le afectan. De este modo, podemos diferenciar un catálogo de tributos que recaen sobre el agua en función de la finalidad que pretenden perseguir; finalidad que, en la mayoría de las ocasiones no contempla una adecuada gestión sostenible de la recursos hídricos. Gestión eficaz que podría conseguirse introduciendo, en unos casos y fortaleciendo en otros, una variable medioambiental

Suggested Citation

  • Gracia Mª Luchena Mozo, 2010. "Sostenibilidad De Los Recursos Hídricos E Instrumentos Fiscales: El Canon Catalán Del Agua," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 117-170, December.
    • Handle: RePEc:hpe:crotri:y:2010:v:137:i:4:p:117-170
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    Keywords

    Fiscalidad ambiental; fiscalidad autonómica; Cataluña; canon de saneamiento; agua.;
    All these keywords.

    JEL classification:

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

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