Particularismos e imposibilidades de los impuestos a las emisiones en la Contitución Política de Chile: estudio preliminar
This research reviews the current state, the particularities and impossibilities of emission taxes in the context of the Chilean Constitution in order to establish whether it would be possible to incorporate such taxes as an environmental policy instrument. The emissions taxes levied alterations to...
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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2015
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5502556 |
| Baliabidea: | Revista chilena de derecho, ISSN 0716-0747, Vol. 42, Nº. 3, 2015, pags. 1035-1061 |
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Etiketa erantsi
Etiketarik gabe: Izan zaitez lehena erregistro honi etiketa jartzen
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This research reviews the current state, the particularities and impossibilities of emission taxes in the context of the Chilean Constitution in order to establish whether it would be possible to incorporate such taxes as an environmental policy instrument. The emissions taxes levied alterations to the environment and not necessarily contributory capacity, distorting consequently the concept of tax. Even though the legislature may restrict constitutional rights based on the protection of the environment, it is not possible that such restrictions affect these rights in its essence, as it would be removing this kind of taxes from the taxpayer´s constitucional guarantee regime |
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