Diseño de un tributo ambiental
The design of an environmental tax must include the following aspects: 1) The definition of the environmental problem to deal with. The destination of tax collection is not exclusively to the Treasury, but also to the internalization of environmental costs; the creation of funds for environmental a...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | Objeto de conferencia |
| Lenguaje: | Español |
| Publicado: |
2012
|
| Materias: | |
| Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/26505 http://www.congresos.unlp.edu.ar/index.php/CCMA/7CCMA/paper/viewFile/1068/276 |
| Aporte de: |
| Sumario: | The design of an environmental tax must include the following aspects:
1) The definition of the environmental problem to deal with. The destination of tax collection is not exclusively to the Treasury, but also to the internalization of environmental costs; the creation of funds for environmental activities; or to incentives to promote environmental and natural resources care (reward – punishment).
2) The indication of which activities are forbidden due to the major damage they produce on the environment, according to article 41 of the National Constitution.
3) The examination of the polluting product or activity since its production to consumption; as well as the kind of elasticity of market demand.
The computation of environmental expenditures, its measures and incentive effects.
5) If the creation environmental fee is wanted, such collection must be proportional with the costs of the service to provide.
6) If a tax is established, the principle of contributive and contaminant capacities must be applied: the second concept (contaminant capacity) is a negative economic capacity for the environmental protection. Both capacities, as standards of valuation, must keep a logical balance and coherence.
7) The decision of creating new environmental taxes or applying differential percentages in current taxes according to environmental variable.
8) The consideration of the impact of environmental variable at international competitiveness.
9) Local authorities have the power to establish taxes; such power is delegated from each province, but it is restricted by “intra-federal” laws (e.g.: Federal Law n° 23.548, named Federal Co-participation of Taxes). |
|---|