Publication: Los impuestos propios como instrumentos ecoinnovadores
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Date
2022
Authors
Portillo Navarro, María José
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Publisher
ARANZADI
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DOI
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info:eu-repo/semantics/bookPart
Description
Abstract
La innovación y el medio ambiente se han convertido en cuestiones centrales de las
políticas fiscales de los países, pues la degradación ambiental es una preocupación
importante y la innovación puede contribuir a la solución de este problema, por lo que es
necesario realizar políticas fiscales que favorezcan esta situación. Por ello, en este
trabajo, se analiza la fiscalidad relacionada con la innovación y el medio ambiente,
especialmente en lo referido a los impuestos propios de las CC AA y sus posibilidades
como instrumentos fiscales ecoinnovadores, realizando propuestas que puedan servir
para el desarrollo de la fiscalidad de la ecoinnovación.
Innovation and the environment have become central elements of the countries’ fiscal policies, since environmental degradation is an important concern and innovation can contribute to solving this problem, which is why it is necessary to carry out fiscal policies that favor this situation. For this reason, in this paper, taxation related to innovation and the environment is analyzed, especially in relation to the taxes of the CC AA and their possibilities as eco-innovative fiscal instruments, making proposals that can serve for the development of the eco-innovation.
Innovation and the environment have become central elements of the countries’ fiscal policies, since environmental degradation is an important concern and innovation can contribute to solving this problem, which is why it is necessary to carry out fiscal policies that favor this situation. For this reason, in this paper, taxation related to innovation and the environment is analyzed, especially in relation to the taxes of the CC AA and their possibilities as eco-innovative fiscal instruments, making proposals that can serve for the development of the eco-innovation.
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