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Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective)

dc.contributor.authorHerrera, Pedro M.
dc.date.accessioned2025-04-03T11:19:55Z
dc.date.available2025-04-03T11:19:55Z
dc.date.issued2024-12-23
dc.identifier.citationHerrera P., Greening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective), [w:] Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Kukulski Z., Sęk M. (red.), Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024, s. 183-190, https://doi.org/10.18778/8331-399-3.15pl_PL
dc.identifier.isbn978-83-8331-399-3
dc.identifier.urihttp://hdl.handle.net/11089/55228
dc.description.abstractSpanish local taxes and charges are not adequately designed to protect the environment. Nevertheless, most of them include tax credits to foster environmentally friendly activities (e.g. installation of solar panels or acquisition of electric vehicles). Our paper deals with the current legislation and proposes reforms to improve the environmental role of local taxes and charges.pl_PL
dc.language.isoenpl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.relation.ispartofKukulski Z., Sęk M. (red.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024;
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleGreening up Local Taxes (an Environmental Approach to Municipal Taxation from a Spanish Perspective)pl_PL
dc.typeBook chapterpl_PL
dc.page.number183-190pl_PL
dc.contributor.authorAffiliationNational University of Distance Learning (UNED), Spain, Department of Business Lawpl_PL
dc.identifier.eisbn978-83-8331-400-6
dc.identifier.doi10.18778/8331-399-3.15


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