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La fiscalidad del agua

Author

Listed:
  • María A García Valiñas

    (Universidad de Oviedo = University of Oviedo)

  • Fernando Arbués Gracia

    (Universidad de Zaragoza = University of Zaragoza [Saragossa University] = Université de Saragosse)

Abstract

Este trabajo realiza una revisión de la fiscalidad relativa a los recursos hídricos en nuestro país. Se comienza por ubicar el caso español en el panorama europeo, mencionando los principales ámbitos de tributación en este contexto. A continuación, se describen los tributos estatales, gestionados por los organismos de cuenca. Finalmente, el trabajo describe con detalle los elementos relativos a los principales impuestos creados por las Comunidades Autónomas en el ciclo del agua, mostrando la heterogeneidad existente y discutiendo los objetivos que orientan su diseño.

Suggested Citation

  • María A García Valiñas & Fernando Arbués Gracia, 2023. "La fiscalidad del agua," Working Papers hal-04067471, HAL.
    • Handle: RePEc:hal:wpaper:hal-04067471
    Note: View the original document on HAL open archive server: https://hal.univ-reunion.fr/hal-04067471v1
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    File URL: https://hal.univ-reunion.fr/hal-04067471v1/document
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