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Elaboración de un modelo de tasa municipal sobre los residuos comerciales

Author

Listed:
  • Ignasi Puig Ventosa

    (ENT Medio Ambiente y Gestión)

  • Antoni Llabrés Payeras

    (ENT Medio Ambiente y Gestión)

Abstract

Las tasas de residuos en uso generalmente no cubren los costes que supone la gestión de estos residuos. Además, la estructura de estas tasas tiende a ofrecer posibilidades de mejora. Por ello, este trabajo propone un modelo de tasa comercial que: 1) permita distribuir las cargas fiscales de forma equitativa entre los contribuyentes, a partir de información accesible para las entidades locales, 2) contribuya a la cobertura de costes netos de la gestión de los residuos comerciales, 3) facilite la integración de esquemas de pago por generación, y 4) sirva de marco de referencia para cualquier entidad local española que quiera crear o mejorar su tasa de residuos comerciales.

Suggested Citation

  • Ignasi Puig Ventosa & Antoni Llabrés Payeras, 2023. "Elaboración de un modelo de tasa municipal sobre los residuos comerciales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 79-95, March.
    • Handle: RePEc:hpe:crotri:y:2023:v:186:i:1:p:79-95
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    More about this item

    Keywords

    tasas de residuos; residuos comerciales; pago por generación (PxG);
    All these keywords.

    JEL classification:

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

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