Los impuestos ecológicos en Andalucía y su impacto en la recaudación tributaria

Abstract

Discretion in the area of fiscal policy grants a degree of discretion both statewide and regional, to design a series of “green” tax figures that encourage friendly behavior to the environment while contributing to an increase in the taxable income taxed and its consequent impact on tax revenues. Around three major groups of green taxes: energy, transport and pollution, Andalucía has established a number of taxes, classified according to whether they are own tax figures of the Autonomous Community, or assigned to it. This analysis shows that environmental taxes in Andalusia represent around 12% of total tax revenues, which implies a collection close to 1,500 million euros.