LAS ORDENANZAS FISCALES Y EL MEDIO AMBIENTE
Fecha
2021-06-01
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Jaén: Universidad de Jaén
Resumen
En España los instrumentos de fiscalidad ambiental son aún poco
utilizados por las administraciones locales. La metodología de este
documento se basa en la investigación sobre legislación tributaria
local, además de diversas fuentes bibliográficas. La finalidad es
demostrar que a través de las ordenanzas fiscales se pueden
encontrar los instrumentos que modifiquen los tributos locales
susceptibles de ambientalizar y por otro lado mentalizar a los
ciudadanos a través de los mismos.
Para ello este trabajo se divide en cuatro partes fundamentales. La
introducción a las ordenanzas fiscales y su relación directa con la
modificación de los tributos. El siguiente capítulo define cada uno
de los tributos como instrumentos de recaudación local. Más
adelante, se trata de dar respuesta a través de la modificación de
esos tributos para ambientalizar a los ayuntamientos. Concluyendo
con las medidas propuestas para la implementación de dicha
política pública.
In Spain, environmental taxation instruments are underused by local administrations. The methodology used in this document is based on research on local tax legislation, in addition to various bibliographical sources. The aim of this research is on the one hand to demonstrate that tax by-laws can be used to find instruments that modify local taxes which are susceptible to environmental sustainability and, on the other hand, to raise the awareness of citizens through these instruments. To this end, this work is divided into four main parts. The introduction delve into tax ordinances and their direct relationship with the modification of taxes. The following chapter defines each of the taxes as instruments of local tax collection. Further on, it tries to provide a response through the modification of these taxes in order to make local councils more environmentally friendly. It concludes with the measures proposed for the implementation of this public policy.
In Spain, environmental taxation instruments are underused by local administrations. The methodology used in this document is based on research on local tax legislation, in addition to various bibliographical sources. The aim of this research is on the one hand to demonstrate that tax by-laws can be used to find instruments that modify local taxes which are susceptible to environmental sustainability and, on the other hand, to raise the awareness of citizens through these instruments. To this end, this work is divided into four main parts. The introduction delve into tax ordinances and their direct relationship with the modification of taxes. The following chapter defines each of the taxes as instruments of local tax collection. Further on, it tries to provide a response through the modification of these taxes in order to make local councils more environmentally friendly. It concludes with the measures proposed for the implementation of this public policy.