IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2021v178i1p11-60.html
   My bibliography  Save this article

El impuesto sobre envases de plástico no reutilizables y otras medidas fiscales en el anteproyecto de ley de residuos

Author

Listed:
  • José María Cobos Gómez

    (Universidad Pontificia Comillas y Garrigues)

Abstract

El Anteproyecto de Ley de Residuos contempla la introducción de un impuesto sobre los envases de plástico no reutilizables, junto con otras medidas fiscales, con la finalidad de fomentar la prevención de residuos, en el marco de una economía circular. En este trabajo se analizan los precedentes de dicho impuesto y la regulación prevista en el Anteproyecto, en comparación con el impuesto recientemente aprobado en Italia y el que se prevé introducir en Reino Unido, así como otras medidas fiscales previstas en dicha norma.

Suggested Citation

  • José María Cobos Gómez, 2021. "El impuesto sobre envases de plástico no reutilizables y otras medidas fiscales en el anteproyecto de ley de residuos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 11-60, March.
    • Handle: RePEc:hpe:crotri:y:2021:v:178:i:1:p:11-60
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/178/1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Fiscalidad ambiental; residuos; envases de plástico;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2021:v:178:i:1:p:11-60. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.