A determinación obxectiva na fiscalidade ambiental galegaImposto sobre a Contaminación Atmosférica e Canon de Saneamento

  1. Luis Miguel Muleiro Parada 1
  1. 1 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Revista:
Administración & cidadanía: revista da Escola Galega de Administración Pública

ISSN: 1887-0279,  1887-0287

Any de publicació: 2009

Volum: 4

Número: 2

Pàgines: 45-64

Tipus: Article

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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.

Fuente de los datos: Dialnet