Latest Trends in Environmental Taxation in the European Union
The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures inv...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Recursos: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12584 |
| Acesso em linha: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12584 |
| Access Level: | acceso abierto |
| Palavra-chave: | Taxation Environmental taxation Energy taxation Carbon tax Pollution Investment project Deduction tax Fiscalidad Fiscalidad ambiental Fiscalidad energética Impuesto sobre el carbono Contaminación ambiental Medidas ambientales Deducción fiscal |
| Resumo: | The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures involve; as well as legal strategies to overcome the above mentioned difficulties in order to establish suitable fiscal measures to achieve a sustainable society and economy. |
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