The book that the Foundation has published contains a wide range of technical considerations on the different existing figures and the innovations that could be introduced, with concrete proposals from the authors.
On the other hand, we insist on more general reflections on the criteria to be followed in the tax reform under study, which reconcile environmental objectives with an adequate tax preparation policy.
This analysis is addressed in the three parts in which the work is structured (with a total of 12 chapters), namely:
- Reflections of a general nature on environmental taxes.
- Taxation of the different sources of environmental impact, in Spain and in Comparative Law.
- Assessment of the current situation of environmental taxation in Spain and recommendations on how to improve it.