Los tributos medioambientales: estudio comparado Andino

Abstract:

The development of this thesis is a comparative study of the possible implementation of environmental taxes in our country, from the experience of the European Community who developed and continues to develop protection and conservation of the environment through taxation. In this sense, we start by defining and clarifying the term environment and ecology in order to delimit the subject matter, since the aim of the thesis is to identify ways and mechanisms of environmental protection, emphasizing that can be imposed to medioambiental through taxes, fees or contributions, in addition to the consideration by our Constitution of the environment as a fundamental human right of human beings. During the development of the thesis, we present the national and international instruments to protect the environment and shaped the experience of the European Community regarding the protection of the environment through taxation, the aim is not to tax non-tax but seeks to ensure the protection and conservation of the environment, under the principle "polluter pays", which is not simply the objective criteria on which the subject deteriorates or pollute the environment should be responsible to repair the damage caused . Finally we analyze the feasibility of environmental protection in the Andean countries in our Constitution.

Año de publicación:

2012

Keywords:

• PROTECCION DEL MEDIO AMBIENTE
• LEGISLACION ECUATORIANA
• LEGISLACIÓN ANDINA
• IMPUESTOS MEDIOAMBIENTALES
• DERECHO TRIBUTARIO INTERNACIONAL

Fuente:

rraae