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Instrumentos Fiscales Para La Gestión Sostenible De La Población Flotante Turística En El Ámbito Local

Author

Listed:
  • Soto Moya, María del Mar

    (Universidad de Málaga)

Abstract

El trabajo analiza la importancia de la fiscalidad en la gestión sostenible de la población flotante turística a nivel local. En primer lugar, se examina el vínculo entre turismo, población flotante y economía circular, para avanzar hacia un modelo de turismo sostenible. A continuación, se abordan las posibilidades que ofrece la Ley 7/2022 en la prestción del servicio local de recogida, transporte y tratamiento de residuos, especialmente en municipios con cifras elevadas de turismo. Por último, se evalúa si los impuestos turísticos, orientados a la financiación de acciones vinculadas a la sostenibilidad ambiental, pueden mitigar las externalidades negativas del turismo

Suggested Citation

  • Soto Moya, María del Mar, 2026. "Instrumentos Fiscales Para La Gestión Sostenible De La Población Flotante Turística En El Ámbito Local," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 199(2), pages 203-229, June.
    • Handle: RePEc:hpe:crotri:y:2026:v:199:i:2:p:203-229
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2508/3198
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    JEL classification:

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

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