A determinación obxectiva na fiscalidade ambiental galega: Imposto sobre a Contaminación Atmosférica e Canon de Saneamento

The objective taxation regime has acquired great importance in the field of environmental taxation within the Spanish Autonomous Regions in recent years. Essentially, the regime based on objective signs, indices, modules or scales has been extended to the majority of the atmospheric emission taxes a...

Full description

Saved in:
Bibliographic Details
Main Author: Muleiro Parada, Luis Miguel
Format: Article
Language:Galician
Published: 2009
Subjects:
estimación obxectiva
fiscalidade ecolóxica
tributos ambientais
imposto sobre a contaminación atmosférica
canon de saneamento
estimación objetiva
fiscalidad ecológica
tributos medioambientales
impuesto sobre la contaminación atmosférica
canon de saneamiento
objective taxation regime
ecological taxation
environmental taxes
tax on air pollution tax
charge on water discharges
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6161089
Source:Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 4, Nº. 2, 2009, pags. 45-64
Tags: Add Tag
No Tags: Be the first to tag this record
A determinación obxectiva na fiscalidade ambiental galega: Imposto sobre a Contaminación Atmosférica e Canon de Saneamento
Summary: The objective taxation regime has acquired great importance in the field of environmental taxation within the Spanish Autonomous Regions in recent years. Essentially, the regime based on objective signs, indices, modules or scales has been extended to the majority of the atmospheric emission taxes and water discharge surcharges. Thus, one can find objective taxation regimes in the tax on air pollution and the sanitation surcharge. In this paper the author analyses these objectives taxation regimes, focusing on the aforementioned taxes.

Similar Items