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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Autor Principal: Borrero Moro, Cristóbal José
Formato: Artículo
Idioma: spa
Publicado: Derecho & Sociedad 2015
Materias:
Law
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12584/13141
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Sumario: 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.