El auge de la imposición sobre los plásticos en el marco de la economía circular y de la agenda 2030: una perspectiva multidisciplinar

Torres Gómez, Ignacio

El auge de la imposición sobre los plásticos en el marco de la economía circular y de la agenda 2030: una perspectiva multidisciplinar

Citation

Torres Gómez, I. El auge de la imposición sobre los plásticos en el marco de la economía circular y de la agenda 2030: una perspectiva multidisciplinar. 2021. handle: http://hdl.handle.net/10230/48701

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Abstract

This paper studies, from a cross-cutting perspective, the latest developments in the field of plastics taxation by analysing the new regulations at European and national level that have arisen since 2015 with the Paris Agreement and the rise of the circular economy. In order to carry out this study, both the Draft Bill on Waste and Contaminated Land of 2020 and the Spanish circular economy strategy are analysed at the state level, as well as Directive 2019/904 and the European strategy for plastics in a circular economy of 2018 at the EU level. The most relevant aspects are the polluter pays principle and the principle of correction at source, which ensure the necessary legal incentives to speak of genuine environmental taxation, beyond merely tax collection objectives.