Environmental Tax Law (Derecho Tributario Ambiental)

Abstract

Accounting for the interests of the environment in tax law means teaching a balance between the tax system and environmental protection, between ability to pay considerations and the polluter pays principle. To create a large number of environmental taxes would make the tax system incoherent and even more complex. On the contrary, tax incentives that not only promote an increase in pollution, but that also go against the ability to pay principle should be removed. Of course, it would be possible to introduce in "fiscal taxes" (ordinary taxes) some provisions to protect the environment that keep the necessary balance with the ability to pay principle. We must also recommend a reform in the system of charges on natural resources in order to co-ordinate these charges with direct regulations.

Keywords: Environment, Taxes, ETR, Green Taxes

JEL Classification: K32, K34