Environmental Taxation Law

The efficient planning, execution, and management of institutional frameworks for climate change adaptation are essential to sustainable development. India, in particular, is known to be disproportionately vulnerable to the consequences of climate change. This study examines the effects of environmental taxes, corruption, urbanization, economic growth, ecological risks, and renewable energy sources on CO2 emissions in India from 1978 to 2018. Therefore, the ARDL model is used to draw inferences, and Pairwise Granger causality is also applied to demonstrate a cause-and-effect relationship. The empirical results show that corruption, environmental dangers, GDP, and urbanization positively influence India’s carbon emissions. However, the results of short-run elasticities show that carbon emissions reduce ecological sustainability. Environmental hazards and costs, like other countries, impact India’s carbon emissions. Therefore, decision-makers in India should set up strict environmenta...

The efficient planning, execution, and management of institutional frameworks for climate change adaptation are essential to sustainable development. India, in particular, is known to be disproportionately vulnerable to the consequences of climate change. This study examines the effects of environmental taxes, corruption, urbanization, economic growth, ecological risks, and renewable energy sources on CO2 emissions in India from 1978 to 2018. Therefore, the ARDL model is used to draw inferences, and Pairwise Granger causality is also applied to demonstrate a cause-and-effect relationship. The empirical results show that corruption, environmental dangers, GDP, and urbanization positively influence India’s carbon emissions. However, the results of short-run elasticities show that carbon emissions reduce ecological sustainability. Environmental hazards and costs, like other countries, impact India’s carbon emissions. Therefore, decision-makers in India should set up strict environmenta...

The efficient planning, execution, and management of institutional frameworks for climate change adaptation are essential to sustainable development. India, in particular, is known to be disproportionately vulnerable to the consequences of climate change. This study examines the effects of environmental taxes, corruption, urbanization, economic growth, ecological risks, and renewable energy sources on CO2 emissions in India from 1978 to 2018. Therefore, the ARDL model is used to draw inferences, and Pairwise Granger causality is also applied to demonstrate a cause and- effect relationship. The empirical results show that corruption, environmental dangers, GDP, and urbanization positively influence India’s carbon emissions. However, the results of the short-run
elasticities show that carbon emissions reduce ecological sustainability. Environmental hazards and costs, like other countries, impact India’s carbon emissions. Therefore, decision-makers in India should set up strict environmental regulations and anti-corruption measures to combat unfair
practice that distorts competition laws and policies. In addition, the government concentrates more on energy efficiency policies that diminish carbon emissions without hampering economic growth in the country.

Based on international public policy as an extension of national sovereignty, governments with authoritarian deviations are reforming their constitutions, criminal laws, etc. with the aim of preserving the inalienable values of their States and the Christian roots of their societies (traditional marriage and family model). For this purpose, basing on the vertical conception of SDG 16 (in which the areas of peace and justice are subordinated to the area of strong institutions), they seek to strengthen the state by gradually annulling its “disintegrating factors”: Muslim immigrants and refugees, members of the LGBTI community, leftist politicians, independent journalists and the EU itself (values, legislation and its incipient public policy). The research analyzes this problem affecting the family and its rights .

espanolEl uso de indicadores en el derecho internacional y la gobernanza global ha crecido recientemente como base para la evaluacion, la toma de decisiones y la legitimacion conceptual y metodologica. Este estudio analizara el uso de diferentes dispositivos de medicion construidos a nivel internacional. Considerara la evaluacion del estado de la seguridad humana como un estudio de caso, prestando especial atencion a la relacion de la seguridad humana, en su concepcion ‘estrecha’ y ‘amplia’, con todos los derechos humanos: civiles, politicos, economicos, sociales y culturales, e incorporando la perspectiva de los riesgos agravados de seguridad humana que enfrentan las mujeres y las ninas a nivel global. Como resultado, el texto presenta una propuesta de medicion de la seguridad humana mas integral y operativa basada en un enfoque de genero y de derechos humanos EnglishThe use of indicators in international law and global governance has recently developed as a basis for evaluation, d...

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).

Résumé

Au regard de la jurisprudence du Conseil constitutionnel sur les taxes environnementales, il semblerait nécessaire de distinguer les dispositions fiscales ayant un but environnementales des prélèvements reposant sur le principe « pollueur-payeur » étrangère à la conception de l’égalité fiscale développée depuis la Déclaration des droits de l’Homme de 1789. Dès lors le contrôle des premières par le Conseil constitutionnel n’emporte pas de particularités alors que celui des secondes est plus sévère et a provoqué nombre de censures.

Summary

According to decisions of the Constitutional council of the French Republic on environmental taxes, it would seem necessary to distinguish the tax provisions having an environmental goal from taxes based on “polluter pays” principle. This “polluter pays” principle is quite different of tax equality mentioned in the Declaration of the human rights of 1789. Consequently the control of the first tax provisions by the Constitutional council does not be special whereas that of the second taxes is stricter and invalidated much tax bills.

« Les taxes carbones à l'épreuve du principe d'égalité dans la jurisprudence du Conseil constitutionnel », REIDF, 2015 n° 4, pp.511-517

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.