¿Deberían establecerse impuestos ambientales de carácter local sobre grandes establecimientos comerciales o sobre otras actividades económicas?
- Pedro M. Herrera Molina 1
- Ada Tandazo Rodríguez
-
1
Universidad Nacional de Educación a Distancia
info
ISSN: 1577-2233
Ano de publicación: 2022
Número: 159
Páxinas: 37-71
Tipo: Artigo
Outras publicacións en: Tributos locales
Resumo
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.