Publication: La sostenibilidad como desafío para optimizar la logística y el transporte en el e-commerce: impacto ambiental e implicaciones tributarias.
Authors
Marcos Cardona, Marta
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DOI
https://doi.org/10.69592/2952-1955-EXTRA-MAYO-2025-ART-1
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info:eu-repo/semantics/article
Description
Abstract
El comercio electrónico ha generado un impacto ambiental significativo debido al aumento del transporte. Para mitigar estos efectos, se han adoptado medidas como la optimización de rutas mediante inteligencia artificial y el uso de flotas eléctricas, reduciendo las emisiones de CO₂. La gestión de residuos también ha sido clave, con regulaciones que promueven embalajes sostenibles y la economía circular. La congestión urbana ha llevado a la creación de Zonas de Bajas Emisiones y regulaciones sobre vehículos contaminantes. Además, la digitalización con IoT y blockchain mejora la trazabilidad y eficiencia logística. Se han implementado impuestos ambientales para penalizar emisiones y fomentar energías limpias, así como incentivos fiscales para la movilidad eléctrica, incluyendo deducciones en el IRPF y exenciones en el Impuesto Especial sobre Determinados Medios de Transporte. A nivel municipal, están previstas bonificaciones en impuestos buscan impulsar infraestructuras de recarga y el transporte sostenible.
Abstract: E-commerce has generated a significant environmental impact due to the increase in transportation. To mitigate these effects, measures such as route optimi-zation through artificial intelligence and the use of electric fleets have been adopted, reducing CO₂ emissions. Waste management has also been key, with regulations pro-moting sustainable packaging and the circular economy. Urban congestion has led to the creation of Low Emission Zones and regulations on polluting vehicles. Furthermore, digitalization with IoT and blockchain improves traceability and logistics efficiency. Environmental taxes have been implemented to penalize emissions and promote clean energy, as well as tax incentives for electric mobility, including personal income tax deductions and exemptions from the Special Tax on Certain Means of Transport. At the municipal level, tax rebates are planned to promote charging infrastructure and sustainable transportation.
Abstract: E-commerce has generated a significant environmental impact due to the increase in transportation. To mitigate these effects, measures such as route optimi-zation through artificial intelligence and the use of electric fleets have been adopted, reducing CO₂ emissions. Waste management has also been key, with regulations pro-moting sustainable packaging and the circular economy. Urban congestion has led to the creation of Low Emission Zones and regulations on polluting vehicles. Furthermore, digitalization with IoT and blockchain improves traceability and logistics efficiency. Environmental taxes have been implemented to penalize emissions and promote clean energy, as well as tax incentives for electric mobility, including personal income tax deductions and exemptions from the Special Tax on Certain Means of Transport. At the municipal level, tax rebates are planned to promote charging infrastructure and sustainable transportation.
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Citation
Marcos Cardona, M. (2025). La sostenibilidad como desafío para optimizar la logística y el transporte en el e-commerce: impacto ambiental e implicaciones tributarias. Revista Justicia & Trabajo, Extraordinario. https://doi.org/10.69592/2952-1955-EXTRA-MAYO-2025-ART-1
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