La prestacion compensatoria autonómica y su incidencia ambiental sobre las entidades locales
- 1 Doctorando en Derecho (UNED)
ISSN: 1577-2233
Year of publication: 2023
Issue: 164
Pages: 118-147
Type: Article
More publications in: Tributos locales
Abstract
The aim of this article is to analyze the nature and potential of the compensatory benefit or fee for the use of undeveloped rural land, according to the corresponding autonomic denomination, as an element in the environmental taxation of local entities. To this end, we will start with an analysis of the regulations and case law relating to this instrument, with the aim of investigating its nature and the possibility of its being redirected to a fee for tolerance through the granting of a license. Finally, a possible reform is proposed with the aim of configuring it as a better environmental policy instrument for local entities.