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La Tributación Medioambiental En Portugal: Análisis Desde La Perspectiva Tributaria Española

Author

Listed:
  • Luis Mochón López

    (Universidad de Granada)

Abstract

En el presente artículo se realiza un recorrido por la fiscalidad medioambiental portuguesa. Se abordan las distintas medidas recogidas en los principales tributos del Sistema Tributario luso, detallando su incidencia en el medioambiente. Este estudio se realiza desde una perspectiva de Derecho comparado, poniendo de manifiesto las semejanzas y diferencias con la legislación española. Por último, también se proponen algunas vías de aproximación entre ambas legislaciones

Suggested Citation

  • Luis Mochón López, 2012. "La Tributación Medioambiental En Portugal: Análisis Desde La Perspectiva Tributaria Española," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 145(4), pages 181-203, December.
    • Handle: RePEc:hpe:crotri:y:2012:v:145:i:4:p:181-203
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    More about this item

    Keywords

    Sistemas tributarios; fiscalidad ambiental; Derecho comparado;
    All these keywords.

    JEL classification:

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

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