ENVIRONMENTAL TAXES: THE COORDINATED APLICATION OF THE POLLUTER-PAYS AND ABILITY TO PAY PRINCIPLES

ABSTRACT: This paper propose a balanced coexistence between the polluter-pays and the ability to pay principles when they are applied within the field of an environmental tax and, thereafter, to attempts to answer some practical questions related to the creation and application of that kind of tax.

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Bibliographic Details
Main Author: Salassa Boix, Rodolfo Rubén
Format: Article
Language:Spanish
Published: 2016
Subjects:
hacienda pública
extrafiscalidad
tributos ambientales
principio quien contamina paga
principio de capacidad contributiva
public finances
non-fiscal purposes
environmental taxes
polluter-pays principle
ability to pay principle
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5841730
Source:Revista chilena de derecho, ISSN 0716-0747, Vol. 43, Nº. 3, 2016, pags. 1005-1030
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ENVIRONMENTAL TAXES: THE COORDINATED APLICATION OF THE POLLUTER-PAYS AND ABILITY TO PAY PRINCIPLES
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