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RESTMA - Revista de Economía, Sociedad, Turismo y Medio Ambiente

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Green Taxation and Tax Autonomy of the Autonomous Communities

Resumen/Abstract > English Version > RESTMA 8/ 9

Environmental taxation has undergone an interesting development in our country. Specifically, this paper tries to show its evolution and spatial structure and highlight the efforts of imagination on the part of the Autonomous Communities - associated with a tempting and attractive tax collection mechanism masked with the label "environmental protectors". The aim of this paper consists on analyzing, briefly and for information purposes, the foundations of green taxation in the Autonomous Communities.

Keywords: Environment, environmental taxation, green tax.

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