MARÍA SOTELO PÉREZ JOSÉ ANTONIO SOTELO NAVALPOTRO IGNACIO SOTELO PÉREZ BY A “WATER FOOTPRINT” TAXATION. CASE STUDY University Institute of Environmental Sciences (IUCA/UCM), Department of Regional Geographic Analysis and Physical Geography, Complutense University of Madrid
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BY A “WATER FOOTPRINT” TAXATION. · BY A “WATER FOOTPRINT” TAXATION. CASE STUDY University Institute of Environmental Sciences (IUCA/UCM), Department of Regional Geographic
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MARÍA SOTELO PÉREZ
JOSÉ ANTONIO SOTELO NAVALPOTRO
IGNACIO SOTELO PÉREZ
BY A “WATER FOOTPRINT” TAXATION.
CASE STUDY
University Institute of Environmental Sciences (IUCA/UCM), Department of Regional Geographic Analysis and Physical Geography,
Complutense University of Madrid
TABLE OF CONTENTS
I. INTRODUCTION.
II. OBJECTIVES AND METHODOLOGY.
III. RESULTS.
IV. BY WAY OF CONCLUSION.
V. BIBLIOGRAPHY
INTRODUCTION
We will approach the analysis and interpretation of the "water
footprint" of Spain, from the perspective of environmental taxation,
since the interest in this indicator stems from the importance that
charge concepts as "scarcity" and "pollution" of the water, as a
direct or indirect consequence of human activity on water systems,
in our case in Spain; in order to improve environmental
management and taxation of water resources and reduce regional
inequalities.
OBJECTIVES AND METHODOLOGY
AD Industry y Construction
TOTAL “WATER FOOTPRINT”
“WATER FOOTPRINT” per capita
(m3/population/year)
Divided by the population
"WATER FOOTPRINT“
BY SECTOR
HUMAN
CONSUMPTION
Export Water
Import Water
Indirect Water
Direct Water
TIO (Intersectorial
Transactions)
METOTHODOLOGY
INPUT-OUTPUT
AD Agriculture
AD silviculture
AD Livestock and Fishing
AD Tourism
AD Services
RESULTS
In dealing with the “water footprint” in Spain, from a fiscal
perspective we can´t forget that new environmental taxes must
respect the basic principles of modern tax systems, such as
administrative equity, neutrality and efficiency; for compatibility
between fiscal and environmental policies, and mutually reinforcing
AFFECTATION
THE INCOME
NEUTRALITY
EQUITY
RESULTS
Of notable importance are the issues of equity, possible policy on
the possibility of reducing existing taxes in return for revenue from
environmental taxes, in general, and the “Water Footprint” in
particular; but it probably will not come to a neutral outcome.
The government should change certain tax principles if they
want to use the tax system for environmental purposes.
The State will attend these options depending on the economic and
social situation of the latter, of its tax system, their level of concern
for the environment, through indicators such as the “water
footprint”...
Fiscal instruments that are generally applied to complement a
regulatory system;
Mention that the necessary international cooperation in the
implementation of environmental taxes.
RESULTS
Some of fiscal instruments that could apply are:
degeneration rates;
waste disposal and emission of polluting effluents and
dissuasive practices. Waste recycling rates;
rebates or tax benefits for investments in "clean
technologies" and respectful ways with the environment play;
finalists eco-funds, through taxation of recyclable products
and recycling industries wings compensation;
eco-funds penalties, levied on environmentally polluting
practices and reorient the economy;
indirect taxes on the use of raw materials and natural
resources, c on criteria of fiscal neutrality, replacing the tax on
employment (social charges on water consumption).
BY WAY OF CONCLUSION
1ª) taxes as effective instruments to internalize the negative
externality, canons and future taxes whose scope could fit the
related indicators such as “water footprint”.
2ª) At the present time charges relative importance in trying to
indicators such as the water footprint, finding policy instruments
capable of allowing the necessary adjustments to lower cost,
search highlighting market mechanisms, as well as "economic
instruments", in environmental policies, and in especial
fiscal instruments,
3ª) In dealing with the water footprint in fiscal context we find great
difficulty to qualify a tribute in “ecological” purity, given the
specific legal circumstances of each tax “environmental”
figure, available.
4ª) When studying the possible canons and taxes related to the
indicator “Water Footprint” one of the proposals of the
Seventh Environment Action Programme, developing the Fifth
and Sixth Environmental Action Programme, it is the
application of market instruments, and particular articulation of
fiscal instruments. Although these taxes can not replace other
measures of a regulatory nature, penal or even economic
according to their impact on the environment.
BIBLIOGRAPHY
SOTELO NAVALPOTRO, J.A. (2007). “Medio Ambiente, Desarrollo y Sostenibilidad: Modelos y
Políticas de actuación contradictorias: entre lo global y lo local”, Oxford University
Press.
SOTELO NAVALPOTRO, J.A. (2009). “Las lógicas ilógicas del agua”. Tribuna Complutense.
SOTELO NAVALPOTRO, J. A., SOTELO PÉREZ, M., GARCÍA QUIROGA, F. (2011). “Análisis
“coste-beneficio” y “coste-eficiencia” de la Huella Hídrica en España”. Observatorio
Medioambiental. Pp. 225-254.
SOTELO NAVALPOTRO, J. A., TOLÓN BECERRA, A. and LASTRAS BRAVO, X. (2012).
“Territorial distribution of transport emission reduction targets from an environmental,
economic and social viewpoint”. Environmental Science and Policy, vol. 16, pp. 97-113
SOTELO NAVALPOTRO, J. A., GARCÍA QUIROGA, F, SOTELO PÉREZ, Mª. (2013). "Water
Supply and Water Footprint in the Urban Region of Madrid (Spain)". International
Journal of Business and Social Science. 4, pp. 23 - 28. ISSN 2219-1933
SOTELO PÉREZ, Mª. et alii (2010). “Huella Hídrica española en el contexto del cambio
ambiental global”, Fundación Mapfre, Madrid.
SOTELO PÉREZ, Mª. et alii (2011). “Huella hídrica, desarrollo y sostenibilidad en España”,
Fundación Mapfre, Madrid.
SOTELO PÉREZ, M. (2012). “Economía y Huella Hídrica en España (I)”. Apuntes de Medio
Ambiente, Boletín del Ilustre Colegio de Doctores y Licenciados, número 12.