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Cambio Climático, Desarrollo Sostenible Y Fiscalidad Ambiental

Author

Listed:
  • Marta Villar Ezcurra

    (Universidad CEU San Pablo)

Abstract

Se trata la problemática del cambio climático y el desarrollo sostenible, analizando el papel de la fiscalidad ambiental ante los compromisos adquiridos internacionalmente. Se realizan propuestas a la vista de las medidas fiscales adoptadas como complemento a los instrumentos de mercado y en particular, con el régimen de comercio de derechos de emisión. Se explica el marco teórico de las políticas ambientales, las medidas adoptadas en la Unión Europea, los modelos tributarios y las tendencias de la OCDE y se apuesta por el sector de la energía como clave para combinar eficazmente los distintos instrumentos tanto a nivel político como de técnicas jurídicas.

Suggested Citation

  • Marta Villar Ezcurra, 2010. "Cambio Climático, Desarrollo Sostenible Y Fiscalidad Ambiental," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 231-245, June.
    • Handle: RePEc:hpe:crotri:y:2010:v:135:i:2:p:231-245
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    File URL: https://www.ief.es/vdocs/publicaciones/1/135.pdf#page=231
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    Cited by:

    1. Sonia García-Moreno & Víctor-Raúl López-Ruiz, 2023. "A Review of the Energy Sector as a Key Factor in Industry 4.0: The Case of Spain," Energies, MDPI, vol. 16(11), pages 1-17, May.

    More about this item

    Keywords

    Cambio climático; desarrollo sostenible; fiscalidad ambiental.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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