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

See all articles by Patrici Masbernat

Patrici Masbernat

Universidad Autonoma de Chile - Institute for Legal Research

Gloria Ramos-Fuentes

Universidad Autonoma de Chile; Ministry of Foreign Affairs, Government of Chile

Date Written: January 22, 2019

Abstract

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

Suggested Citation

Masbernat, Patrici and Ramos-Fuentes, Gloria, Mining Taxation, Its Complex Disciplinary Identity and Its Environmental Foundation (January 22, 2019). “Environmental Protection. Taxation and other measures of the Right to Development”, Thomson Reuters, Spain, 2019, 180-200., Available at SSRN: https://ssrn.com/abstract=3320737

Patrici Masbernat (Contact Author)

Universidad Autonoma de Chile - Institute for Legal Research ( email )

Pedro de Valdivia 425 Providencia
Santiago, Santiago
Chile

Gloria Ramos-Fuentes

Universidad Autonoma de Chile ( email )

Pedro de Valdivia 425 Providencia
Santiago, Santiago
Chile

HOME PAGE: http://globalex.expert

Ministry of Foreign Affairs, Government of Chile ( email )

Santiago de Chile
Chile

HOME PAGE: http://globalex.expert

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
653
PlumX Metrics