Impuestos y gravámenes ambientales en el mercado único (especial consideración sobre el caso español)

Zusammenfassung

In this thesis, we have been concerned to describe and develop environmental In this thesis, we have been concerned to describe and develop environmental taxation in Europe in general, and in Spain and Andalusia, in more detail in recent decades, placing in a broader fiscal and environmental context. During the first and second chapters, we develop the characteristics, nature, advantages and disadvantages of environmental taxes, as well as its principles and guarantees all within the context of environmental protection. In the third chapter, we focus on environmental taxation in Europe: its evolution, harmonization, and green tax reform. And in chapters four and five of the thesis, we focus on environmental taxation in Spain, where environmental taxes have been less developed than in the rest of Europe, which generally have centered within a regional context where It stresses the importance of generalization and tax collection charges water and sanitation; also important taxes on atmospheric emissions of certain pollutants. During the last two chapters also we develop different tax figures in Spain and its autonomies all with comprehensive and current statistical and graphical input. Finally, we provide conclusions and recommendations, along with a comprehensive bibliography, electronic sources and abbreviations.