The principles of the polluter-pays and ability-to-pay according to the theory of environmental taxation: The cases of Brazil and Costa Rica

Revista Jurídica da FA7

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Title The principles of the polluter-pays and ability-to-pay according to the theory of environmental taxation: The cases of Brazil and Costa Rica
REFLEXIONES SOBRE EL ALCANCE DE LOS PRINCIPIOS DEL CAUSANTE Y DE CAPACIDAD CONTRIBUTIVA A LA LUZ DE LA TEORÍA DE LA
 
Creator Peralta, Carlos E.
 
Subject Extra taxation
Environmental tax
Polluter-pays principle
Ability-to-pay principle
Extrafiscalidad
Tributación ambiental
Principio del causante
Principio de capacidad contributiva
 
Description The introduction of the environmental variable in the tax system is debated in politics and legal doctrine. The discussion will increase and more environmental taxes will be systematically implemented. The article will make critical reflections on the scope of the principles of the causer of environmental impact and taxable capacity in green taxation. The work will analyze its content and more controversial aspects.
La introducción de la variable ambiental en el sistema tributario es objeto de debate en agendas políticas y en la doctrina jurídica. La tendencia es que en los próximos años la discusión sea más intensa y que figuras tributarias de carácter ecológico sean implementadas de manera más sistemática. El presente artículo pretende realizar algunas reflexiones críticas con respecto a los alcances de los principios del causante y de capacidad contributiva en la tributación ambiental, analizando su contenido y aspectos más controvertidos.
 
Publisher Centro Universitário 7 de Setembro
 
Date 2020-10-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
text/html
 
Identifier https://periodicos.uni7.edu.br/index.php/revistajuridica/article/view/1242
10.24067/rjfa7;17.2:1242
 
Source FA7 Law Review; Vol 17 No 2 (2020): FA7 Law Review; 143-160
Revista Jurídica da FA7; v. 17 n. 2 (2020): Revista Jurídica da FA7 (FA7 Law Review); 143-160
2447-9055
1809-5836
 
Language por
 
Relation https://periodicos.uni7.edu.br/index.php/revistajuridica/article/view/1242/812
https://periodicos.uni7.edu.br/index.php/revistajuridica/article/view/1242/821
 
Rights Copyright (c) 2020 Carlos E. Peralta
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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