¿Deberían establecerse impuestos ambientales de carácter local sobre grandes establecimientos comerciales o sobre otras actividades económicas?

  1. Pedro M. Herrera Molina 1
  2. Ada Tandazo Rodríguez
  1. 1 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

Revista:
Tributos locales

ISSN: 1577-2233

Any de publicació: 2022

Número: 159

Pàgines: 37-71

Tipus: Article

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Altres publicacions en: Tributos locales

Resum

This paper analyzes whether local environmental taxes should be levied on large retail establishments or other economic activities. We conclude that it is preferable that the State respects the taxes on large establishments already imposed by some autonomous communities and that these -where appropriate- introduce local surcharges. In addition, it is challenging to implement a single local tax on the environmental impacts of economic activities. Therefore, it would be easier to reinforce the ecological character of more specific taxes or charges on pollution.

Fuente de los datos: Dialnet