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Análisis comparado del impuesto chileno a las emisiones de contaminantes provenientes de fuentes fijas a la luz de la normativa española

Author

Listed:
  • María José Contreras Rojas

    (Abogada)

  • María Jesús Pinochet Abalos

    (Abogada)

Abstract

La preocupación por la contaminación atmosférica se ha incrementado en los últimos años debido al conocimiento que existe respecto a los impactos significativos que genera. En ese escenario, los instrumentos económicos de protección ambiental, específicamente los tributos, se han presentado como una alternativa para aportar en la forma de abordar este fenómeno. Este artículo analiza el impuesto chileno que grava la emisión de contaminantes atmosféricos provenientes de fuentes fijas, a la luz de la experiencia española, con la finalidad de evaluar si dicho impuesto constituye o no una herramienta que contribuya en alguna medida a tratar este problema ambiental.

Suggested Citation

  • María José Contreras Rojas & María Jesús Pinochet Abalos, 2017. "Análisis comparado del impuesto chileno a las emisiones de contaminantes provenientes de fuentes fijas a la luz de la normativa española," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 7-31, December.
    • Handle: RePEc:hpe:crotri:y:2017:v:165:i:4:p:7-31
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    More about this item

    Keywords

    medioambiente; impuestos ambientales; contaminación atmosférica; Chile; España.;
    All these keywords.

    JEL classification:

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

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