Abstract

SALASSA BOIX, Rodolfo. Taxation and petroleum: an environmental-taxation analysis from specific taxes. Rev. Derecho [online]. 2016, n.45, pp.262-293. ISSN 0121-8697.

This paper is a scientific research that aims to demonstrate the role that taxes can play against the risks and ecological damages linked with petroleum activities. The work was essentially plannedfrom a dogmatic legal vision. Thus, the goals were first to understand and then to explain the meaning of the current positive regulation on ecological taxes. The main conclusion asserts that if we need to prevent and mitigate is desirable to regulate ecological taxes whose fiscal burden do not be insignificantfor subjects linked to petroleum activities. If we need to get funds to clean, rebuild or compensate is desirable to impose taxes that, beyond the degree of their fiscal burden, affect all subjects linked to any oil activity and allocate all or most of their collection to clean, restructure or compensate damages derived from petroleum pollution.

Keywords : petroleum; environmental taxes; compared law.

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