El presente trabajo tiene como objetivo analizar la relevancia fiscal del proyecto de ley sobre protección, bienestar y tenencia de animales de compañía. Para ello se comienza con la contextualización de la normativa en el plano... more
El presente trabajo tiene como objetivo analizar la relevancia fiscal del proyecto de ley sobre protección, bienestar y tenencia de animales de compañía. Para ello se comienza con la contextualización de la normativa en el plano internacional, nacional y autonómico. De aquí se pasa a analizar las disposiciones fiscales del proyecto de ley valenciano. El elemento de mayor interés lo representa la disposición adicional tercera, que constituiría, de ser aprobada, el primer paso a nivel legislativo hacia el establecimiento de una fiscalidad sobre los animales de compañía. El establecimiento de esta fiscalidad, avalado por razones ambientales, de necesidades de financiación y la experiencia comparada, abre al legislador un nuevo hecho imponible escasamente explotado en España. Este ámbito comienza con la necesidad de elegir entre el establecimiento de una tasa o bien un impuesto, variando en cada caso su potencialidad recaudadora como nueva vía de financiación autonómica y local. Este trabajo se ha desarrollado en el seno del proyecto de investigación del Ministerio de Ciencia e Innovación «La reforma ambiental de las Haciendas Locales» (PID2019-109631GB100).
Rapacious exploitation of nature and natural resources by industrial economies in the 20th century has brought the world to the brink of environmental catastrophe. Realizing the gravity of crisis off late, growing environmental... more
Rapacious exploitation of nature and natural resources by industrial economies in the 20th century has brought the world to the brink of environmental catastrophe. Realizing the gravity of crisis off late, growing environmental consciousness has pushed societies and governments worldwide to sustainably utilize resources and vigorously pursue nature conservation to mitigate the brimming disaster. One such attempt in the offing is the concept of Environmental Taxation, a tax intended to raise revenues to promote ecologically sustainable activities. This is a kind reinforcement of long-held ethical principle of polluter pays and it proves to be a major deterrent towards environmental degradation and brings sustainable growth. In the current work, a comparative analysis of the two economic approaches of tax and energy trade scheme (ETS) is studied, elaborated and discussed to achieve a low carbon intensive economy. European experience in carbon taxation is taken as a prime reference point. The sector-wise impact of the carbon tax in the European countries as well as the timeline, during which the taxes were imposed, provides an insight as to how such a tax can be internalized in the Indian context and its effectiveness was judged.
In spite of the fact that almost all the European Union member States have similar principles of tax justice, there is not an express specification about them in the Primary Law of the Union. The institutions of the European Union have... more
In spite of the fact that almost all the European Union member States have similar principles of tax justice, there is not an express specification about them in the Primary Law of the Union. The institutions of the European Union have some tax competences given by their member States, specially highlighting fiscal harmonization of certain state taxes. The tax harmonization directives, despite this lack of express specification, cannot forget these principles of tax justice. The argument of the environmental taxation of hydrocarbons has been used to increase the fiscal pressure over the gasoline until a point where its legitimacy should be discussed, not only from the constitutional point of view, but also from the Euro-pean Union Treaties. Individual States are not the only ones responsible for this situation but also European Union institutions are, since the tax on mineral oils has been harmonized by European Union directives.
