La prestacion compensatoria autonómica y su incidencia ambiental sobre las entidades locales
- 1 Doctorando en Derecho (UNED)
ISSN: 1577-2233
Argitalpen urtea: 2023
Zenbakia: 164
Orrialdeak: 118-147
Mota: Artikulua
Beste argitalpen batzuk: Tributos locales
Laburpena
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.