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Turismo sostenible y fiscalidad ambiental

Authors: Fuenmayor Fernández, Amadeo; Granell Pérez, Rafael; Higón Tamarit, Francisco;

Turismo sostenible y fiscalidad ambiental

Abstract

El objetivo de este trabajo consiste en examinar el papel que puede jugar la fiscalidad en la consecución de un turismo que se pueda calificar como sostenible. Para ello comenzaremos caracterizando qué es el turismo sostenible. Seguidamente presentaremos los diferentes tipos de instrumentos públicos encaminados a la consecución del desarrollo sostenible desde la perspectiva turística, centrándonos en el papel de los impuestos. Adicionalmente, examinaremos la propuesta balear desde una perspectiva crítica, para finalizar con una simulación sobre el impacto que tendría una figura de características similares tanto en el ámbito nacional, como en la Comunidad Valenciana. En conclusión podemos destacar que las ecotasa, tal y como se ha definido en Baleares, podrá ser un eficaz medio para obtener financiación pero un pésimo instrumento para facilitar el alcance de unas pautas más sostenible para el turismo

Country
Spain
Related Organizations
Keywords

Home Influència del medi ambient, Turisme, Economia, Impostos

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green