TRIBUTACION MEDIOAMBIENTAL DE LAS ENTIDADES LOCALES
Fecha
2015-07
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Jaén: Universidad de Jaén
Resumen
La tributación medioambiental ha experimentado un importante auge en la última década, tanto a nivel nacional como internacional. Conocer el fundamento jurídico de su protección en nuestro ordenamiento interno, así como la legitimidad de la intervención pública en este ámbito constituye, por lo tanto, la premisa fundamental en el análisis de cualquier estudio sobre la materia. El empleo del tributo para conseguir el objetivo de la protección de los recursos naturales exige legitimar previamente tal uso, conforme a su regulación específica, para posteriormente analizar las figuras tributarias que pueden ser más acordes a tal fin.
Environmental taxation has experienced a boom in the last decade, both nationally and intemationally. Knowing the legal basis for their protection in our domestic law and the legitimacy of public intervention in this area is, therefore, the fundamental premise in the analysis of any study on the matter. The use of tax to achieve the protection of natural resources requires previously legitimize such use, according to their specific regulations and how to analyze the tax figures that may be more suited to this purpose..
Environmental taxation has experienced a boom in the last decade, both nationally and intemationally. Knowing the legal basis for their protection in our domestic law and the legitimacy of public intervention in this area is, therefore, the fundamental premise in the analysis of any study on the matter. The use of tax to achieve the protection of natural resources requires previously legitimize such use, according to their specific regulations and how to analyze the tax figures that may be more suited to this purpose..