Justification of the environmental taxation in Spain

Abstract

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.