Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective)

Pedro M. Herrera

doi:10.18778/8331-399-3

Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective)

Pedro M. Herrera

National University of Distance Learning (UNED), Department of Business Law, Spain

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 183-190

DOI: https://doi.org/10.18778/8331-399-3.15

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

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Spanish local taxes and charges are not adequately designed to protect the environment. Nevertheless, most of them include tax credits to foster environmentally friendly activities (e.g. installation of solar panels or acquisition of electric vehicles). Our paper deals with the current legislation and proposes reforms to improve the environmental role of local taxes and charges.

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Herrera, P. M. (2024). Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective). In Z. Kukulski & M. Sęk (Eds.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II (pp. 183-190). Lodz University Press. https://doi.org/10.18778/8331-399-3.15