A determinación obxectiva na fiscalidade ambiental galegaImposto sobre a Contaminación Atmosférica e Canon de Saneamento
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Universidade de Vigo
info
ISSN: 1887-0279, 1887-0287
Any de publicació: 2009
Volum: 4
Número: 2
Pàgines: 45-64
Tipus: Article
Altres publicacions en: Administración & cidadanía: revista da Escola Galega de Administración Pública
Resum
The objective taxation regime has acquired great importance in the field of environmental taxation within the Spanish Autonomous Regions in recent years. Essentially, the regime based on objective signs, indices, modules or scales has been extended to the majority of the atmospheric emission taxes and water discharge surcharges. Thus, one can find objective taxation regimes in the tax on air pollution and the sanitation surcharge. In this paper the author analyses these objectives taxation regimes, focusing on the aforementioned taxes.