The Development of Ecological Taxes of Autonomous Communities

• Published in: Revista d'estudis autonòmics i federals no. 38; pp. 177 - 200
• Main Author: Luis Manuel Alonso González
• Format: Journal Article
• Language: Catalan
• Published: Institut d'Estudis de l'Autogovern 01-12-2023
• Subjects: constitutional law; environmental regulations; state regulations; tax legislation
• ISSN: 1886-2632; 1886-2632
• DOI: 10.57645/20.8080.01.13

After four decades of regional taxes, it is time to take stock. Despite the fact that regional taxes are the most refined manifestation of tax autonomy of an autonomous community, reality shows that the current situation suffers from excessive taxes – many of them supposedly ecological –, a high degree of conflict and a lack of information on the adequacy of such taxes for the purposes that inspire them so that it is not possible to assess their effectiveness. For these reasons, perhaps it is convenient to look back at ceded taxes, where there is still room to expand the regulatory capacity of the autonomous communities. The limitation to operate in terms of business activities deserves to be reviewed.