1. APROXIMACIÓN A LA REFORMA DE LA FISCALIDAD MEDIOAMBIENTAL.
- Author
-
PEYDRO, MIGUEL BASTIDA and ESTEBAN, DIEGO MONTOYA
- Subjects
- *
ENVIRONMENTAL impact charges laws , *TAX laws , *TAX reform , *ENVIRONMENTAL policy , *ELECTRIC utility taxation laws , *ELECTRIC power production laws , *RENEWABLE energy sources - Abstract
The degradation of the environment has generated considerable debate regarding the need for specific tax policies aimed at encouraging changes in the behavior of individuals and economic operators. In Spain, the use these types of tax instruments has not produced satisfactory results given that their main purpose has been limited to the collection of taxes, overlooking their environmental function. Furthermore, preparatory work for the imminent tax reform has highlighted the opportunity to reverse this situation, although draft bills of law published to date do not appear to comply with that need. [ABSTRACT FROM AUTHOR]
- Published
- 2014