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La Tributación De Las Actividades De Riesgo Tecnológico En España

Author

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  • Cristóbal J. Borrero Moro

    (Universidad de Valencia)

Abstract

La tributación del riesgo, materializada hoy día, al margen del Gravamen catalán, que constituye un verso suelto, en un puñado de medidas jurídico-tributarias insertas en tributos ambientales, presenta aptitudes de articulación técnica para configurarse como tributación específica sobre el riesgo, tanto por la posibilidad de individualizar una manifestación de fuerza económica reveladora de la intensidad del riesgo generado; como por la posibilidad de cuantificación de sus elementos de forma objetiva a la luz del gasto público generado por el servicio público de protección civil.

Suggested Citation

  • Cristóbal J. Borrero Moro, 2016. "La Tributación De Las Actividades De Riesgo Tecnológico En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 83-108, March.
    • Handle: RePEc:hpe:crotri:y:2016:v:158:i:1:p:83-108
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    More about this item

    Keywords

    Tributación del riesgo; extrafiscalidad; protección civil;
    All these keywords.

    JEL classification:

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

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