Mining Taxation, Its Complex Disciplinary Identity and Its Environmental Foundation
“Environmental Protection. Taxation and other measures of the Right to Development”, Thomson Reuters, Spain, 2019, 180-200.
Posted: 6 Feb 2019 Last revised: 14 Nov 2019
Date Written: January 22, 2019
This paper aims to show the complexity of the content of the Mining Tax Law. It is a legal system that has multiple foundations and different elements. For example, it is linked to both Mining Law and Environmental Law; Public Law and Private Law, International Law and Constitutional Law. Its tools are regulatory, parafiscal and fiscal; and in a specific way, in tax matters, there are other multiple schemes such as royalties or the whole range of taxes, among which the income tax stands out. On the other hand, all levies and taxes cross and influence each other in a system that results in the Mining Tax Law. The outcome is a normative system in constant evolution and that, currently, is influenced by the broad environmental protection objectives.
Keywords: mining taxation, environment, sustainable development
JEL Classification: K23
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