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La fiscalidad ambiental en materia de residuos en el nuevo marco de una economía circular

Author

Listed:
  • Belén García Carretero

    (Universidad Complutense de Madrid)

Abstract

La fiscalidad ambiental es una de las herramientas que, sin duda, ha demostrado una mayor eficacia para la protección del medio ambiente, en particular respecto al sector de los residuos, y al mismo tiempo también puede jugar un papel esencial en el cambio de un modelo de economía lineal hacia un modelo de economía circular con el cual se consigue dotar de una mayor efectividad al sistema de jerarquía de residuos de tal manera que los residuos se conviertan en los recursos de una economía sostenible y circular.

Suggested Citation

  • Belén García Carretero, 2019. "La fiscalidad ambiental en materia de residuos en el nuevo marco de una economía circular," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 31-68, March.
    • Handle: RePEc:hpe:crotri:y:2019:v:170:i:1:p:31-68
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    File URL: https://www.ief.es/vdocs/publicaciones/1/170.pdf#page=31
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    Citations

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    Cited by:

    1. Xavier Vence & Sugey de Jesus López Pérez, 2021. "Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System," Sustainability, MDPI, vol. 13(8), pages 1-21, April.

    More about this item

    Keywords

    economía circular; medio ambiente; residuos; tributos extrafiscales;
    All these keywords.

    JEL classification:

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

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