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

Publikacja:

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

Strony: 183-190

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

Słowa kluczowe: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Opublikowane: 23 grudnia 2024

Kategorie: Prawo, Otwarty dostęp

Pliki do pobrania

PDF English

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.

Licencja

Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Użycie niekomercyjne – Bez utworów zależnych 4.0 Międzynarodowe.

Jak cytować

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