Justification of the environmental taxation in Spain
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comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Títol
Justification of the environmental taxation in SpainAutoria
Tutor/Supervisor
Masanet Llodrá, María JoséTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2016-11-08Editor
Universitat Jaume IResum
This study analyzes the importance and how taxation is used as an instrument of
environmental protection in Spain.
First, an extensive analysis will be performed of the existing administrative
relationships around ... [+]
This study analyzes the importance and how taxation is used as an instrument of
environmental protection in Spain.
First, an extensive analysis will be performed of the existing administrative
relationships around environmental taxation by the state, autonomous communities
and local authorities. Jointly it will be study the functioning of taxation and the types of
taxes that we can find in Spain, also carrying out an extension on this information we
will expose the problems to be treated, which is the double concurrence between the
fact that legally taxes are disposed to tax wealth, and the principle that the polluter
pays.
We will make an explanatory analysis of the design of the environmental tax system in
Spain and how the double concurrency works in our country, in order to compare with
Denmark, which leads the system of environmental taxation in Europe and globally,
and thus understand what are the differences and why they have generated in this
field.
To conclude the study, we will present possible changes that could be made in the
future to try to solve this problem. Through this process we can see how the double
concurrency works in Spain, and observe the differences with the Danish country, the
most advanced in this area at european level, so we will have the ability to offer a
critical view of the problem. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2015/2016
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/restrictedAccess
info:eu-repo/semantics/restrictedAccess