Environmental taxes and specialties in the taxation of the province of Galápagos
DOI:
https://doi.org/10.53591/rug.v119i1.907Keywords:
Environmental taxes, protection of the environment, Tax to the Tourists in GalapagosAbstract
The environmental taxes, green taxes or ecotaxes, have their reason for being, in the protection of the environment and in the extra fiscal purposes, that in Ecuador acquire special relevancy. It would be advisable that the entry tax for tourists in Galapagos, adopts the form of an administrative rate for accomplishment of tourist activities in a specially protected areas.
References
Alarcón García, G., ¿Son los tributos ambientales una opción para la financiación de las Haciendas Públicas?, Cuides, nº 9, octubre 2012.
Escribano López, F., El Principio de Reserva de Ley en la Tributación Medioambiental, en Tratado de Tributación Medioambiental, dirigido por Bécker, F., Cazorla, L.M., y Martínez-Simancas, J., Iberdrola, Thomson-Aranzadi, 2008, Volumen I.
Herrera Molina, P. M., Derecho tributario ambiental. La introducción del interés ambiental en el ordenamiento tributario, Barcelona, Marcial Pons, 2000.
Tipke, K., Die Steuerrechtsordnung, Colonia, Dr. Otto Schmidt, 3 vols, 1997, pág. 481.
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