La transición del impuesto sobre vertido de residuos en Cataluña

Salvador García, María del Pilar

La transición del impuesto sobre vertido de residuos en Cataluña

Citation

Salvador García, M. La transición del impuesto sobre vertido de residuos en Cataluña. 2021. handle: http://hdl.handle.net/10230/48750

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Abstract

Waste generates environmental problems that justify the intervention of the Law to ensure its management and control. Its regulation has evolved with our perception of the problem, what began in the 1990s as a need for clean technologies in the treatment of waste, has evolved to the need to become a "circular economy". In this context, Lanfill taxes can help us reduce and encourage recycling, as they have already done in different countries and autonomous communities in Spain. This paper aims to analyze the Landfill tax proposed by the Government and its impact on Catalonia; particularly whether or not there will be losses to compensate. The analysis outlines some weaknesses that should be addressed. The text finally concludes that Catalonia should be compensated.