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Las Tasas De Residuos En España

Author

Listed:
  • Ignasi Puig Ventosa

    (Fundació ENT)

  • Sergio Sastre Sanz

    (Fundació ENT)

Abstract

La tasa de residuos son en general las tasas que más recaudación aportan a los municipios y otras entidades locales, dado que la gestión de residuos es un servicio de prestación obligatoria y con elevados costes. Este informe aborda la caracterización cualitativa y cuantitativa de las ordenanzas fiscales de gestión de residuos en 125 municipios españoles, incluidas todas las capitales de provincia para el año 2015. A su vez, se estudia la recaudación a través de dichas tasas para 2013.

Suggested Citation

  • Ignasi Puig Ventosa & Sergio Sastre Sanz, 2016. "Las Tasas De Residuos En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 135-164, June.
  • Handle: RePEc:hpe:crotri:y:2016:v:159:i:2:p:135-164
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    File URL: https://www.ief.es/vdocs/publicaciones/1/159.pdf#page=135
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    More about this item

    Keywords

    tasa; basura; municipal; residuos; recogida; tratamiento.;
    All these keywords.

    JEL classification:

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

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