The "fire tax" of Córdoba province: Environmental or collection tax?
The commonly called “fire tax” legislated by the Province of Cordoba in 2004, has been raising several legal controversies which are fed during the fire season that normally punishes our Province in winter times. This year, in which a decade of its implementation is satisfied, will surely be no the...
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Facultad de Derecho
2014
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/refade/article/view/11524 |
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I10-R10-article-115242019-03-28T15:09:04Z The "fire tax" of Córdoba province: Environmental or collection tax? El "impuesto al fuego" de la Provincia de Córdoba: ¿Tributo ambiental o recaudatorio? Boix, Rodolfo Salassa environmental taxation fire tax environment ecological public policies environmental taxes fiscalidad ambiental impuesto al fuego medio ambiente políticas públicas ecológicas tributos ambientales The commonly called “fire tax” legislated by the Province of Cordoba in 2004, has been raising several legal controversies which are fed during the fire season that normally punishes our Province in winter times. This year, in which a decade of its implementation is satisfied, will surely be no the exception and discussion will be revived from the different concerned sectors. Without pretending to cover the broad range of legal issues related with this controversial tax burden, the objective of this work is to determine whether this provincial tax fits into the category of environmental taxes, as a sub-species of non-fiscal purposes levy, or into the classic collection taxes. Untangling this question is not a simple task but it is really fruitful because, among other benefits, help us to organize some conceptual matters within the tax field; allowed us to understand the purpose that prevails in the tax under analysis and provide us some useful items in order to legislate future ecological taxes. Desde hace ya un tiempo que el vulgarmente llamado “impuesto al fuego”, legislado por la Provincia de Córdoba en el año 2004, viene suscitando diversas polémicas jurídicas, las cuales se ven alimentadas durante la temporada de incendios que normalmente azota a nuestra provincia en épocas invernales. Este año, en el que se cumple una década de su implantación, seguramente no será la excepción y la discusión se verá nuevamente avivada desde los diferentes sectores afectados. Sin ánimo de pretender abarcar el amplio espectro de cuestiones jurídicas que versan sobre esta controvertida carga fiscal, el objetivo del trabajo estriba en determinar si este impuesto provincial encaja dentro de la categoría de tributos ambientales, como una sub-especie de tributo extra-fiscal, o forma parte de los clásicos tributos recaudatorios. Dilucidar este interrogante no será una tarea sencilla pero sí fructífera ya que, entre otras ventajas, ayudará a organizar algunas cuestiones conceptuales dentro del ámbito fiscal; permitirá comprender la finalidad que prevalece en el tributo bajo análisis y, en consecuencia, hacia dónde debe orientarse su aplicación y aportará ciertos elementos útiles a la hora de legislar futuros gravámenes ecológicos. Facultad de Derecho 2014-04-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/refade/article/view/11524 Revista de la Facultad de Derecho; Vol. 5 Núm. 1 (2014): Nueva Serie II 2314-3061 1850-9371 spa https://revistas.unc.edu.ar/index.php/refade/article/view/11524/11962 Derechos de autor 2014 Facultad de Derecho. Universidad Nacional de Córdoba |
| institution |
Universidad Nacional de Córdoba |
| institution_str |
I-10 |
| repository_str |
R-10 |
| container_title_str |
Revistas de la UNC |
| language |
Español |
| format |
Artículo revista |
| topic |
environmental taxation fire tax environment ecological public policies environmental taxes fiscalidad ambiental impuesto al fuego medio ambiente políticas públicas ecológicas tributos ambientales |
| spellingShingle |
environmental taxation fire tax environment ecological public policies environmental taxes fiscalidad ambiental impuesto al fuego medio ambiente políticas públicas ecológicas tributos ambientales Boix, Rodolfo Salassa The "fire tax" of Córdoba province: Environmental or collection tax? |
| topic_facet |
environmental taxation fire tax environment ecological public policies environmental taxes fiscalidad ambiental impuesto al fuego medio ambiente políticas públicas ecológicas tributos ambientales |
| author |
Boix, Rodolfo Salassa |
| author_facet |
Boix, Rodolfo Salassa |
| author_sort |
Boix, Rodolfo Salassa |
| title |
The "fire tax" of Córdoba province: Environmental or collection tax? |
| title_short |
The "fire tax" of Córdoba province: Environmental or collection tax? |
| title_full |
The "fire tax" of Córdoba province: Environmental or collection tax? |
| title_fullStr |
The "fire tax" of Córdoba province: Environmental or collection tax? |
| title_full_unstemmed |
The "fire tax" of Córdoba province: Environmental or collection tax? |
| title_sort |
"fire tax" of córdoba province: environmental or collection tax? |
| description |
The commonly called “fire tax” legislated by the Province of Cordoba in 2004, has been raising several legal controversies which are fed during the fire season that normally punishes our Province in winter times. This year, in which a decade of its implementation is satisfied, will surely be no the exception and discussion will be revived from the different concerned sectors. Without pretending to cover the broad range of legal issues related with this controversial tax burden, the objective of this work is to determine whether this provincial tax fits into the category of environmental taxes, as a sub-species of non-fiscal purposes levy, or into the classic collection taxes. Untangling this question is not a simple task but it is really fruitful because, among other benefits, help us to organize some conceptual matters within the tax field; allowed us to understand the purpose that prevails in the tax under analysis and provide us some useful items in order to legislate future ecological taxes. |
| publisher |
Facultad de Derecho |
| publishDate |
2014 |
| url |
https://revistas.unc.edu.ar/index.php/refade/article/view/11524 |
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2022-08-20T01:22:04Z |
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