Medida tributaria ambiental para la contaminación del aire en Cuba
Fecha
2016-06-26
Autores
Exposito Fuentes, Dailen de la Caridad
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La contaminación atmosférica resulta el problema más general que existe en la actualidad; para el que se han diseñado diversos instrumentos desde la gestión ambiental. Como parte de la política fiscal, el uso de instrumentos económicos con fines medioambientales, se aborda como una de las soluciones más eficientes para afrontar los problemas medioambientales y dentro de estos instrumentos se encuentran los tributos y los Incentivos fiscales. En el presente trabajo se establece una propuesta de instrumento económico, específicamente de una medida tributaria ambiental con el fin de contribuir a la solución del problema de la contaminación atmosférica en el país, para lo cual se parte del diagnóstico de la problemática objeto de estudio y del análisis de los instrumentos que se emplean en Cuba para su mitigación. Los resultados de los métodos del diagnóstico realizado muestran que la contaminación atmosférica en el país constituye un problema creciente y con insuficiente financiamiento para su solución. En este espacio se realiza un análisis de los posibles instrumentos a emplear para minorar la situación y así proponer un impuesto ambiental a favor de incidir en el cambio de conducta de los agentes económicos y como futura fuente de financiamiento para el recurso aire. Para el desarrollo de la propuesta se toma como caso de estudio a la provincia de Villa Clara por ser un ejemplo que puede generalizarse al resto del país, tomando en consideración en una primera etapa, las principales fuentes fijas de generación de emisiones contaminadoras del aire en la provincia.
Air pollution is the more general problem that exists today; for which they have designed various instruments for environmental management. As part of fiscal policy, the use of economic instruments for environmental purposes, is treated as one of the most efficient solutions to address environmental problems and within these instruments include taxes and tax incentives. In this paper a proposal for an economic instrument, specifically an environmental tax measure in order to contribute to solving the problem of air pollution in the country, which is part of the diagnosis of the problem under study is established and the analysis of the instruments used in Cuba for their mitigation. The results of the methods of diagnosis performed show that air pollution in the country is growing and underfunded for problem solution. In this space an analysis of possible instruments to be used to lessen the situation and propose an environmental tax in favor of influencing behavior change of economic agents and as a future source of funding for the air resource is. For the development of the proposal is taken as a case study to the province of Villa Clara as an example that can be generalized to the rest of the country, taking into consideration at an early stage, the major stationary sources of generation of polluting air emissions in the province.
Air pollution is the more general problem that exists today; for which they have designed various instruments for environmental management. As part of fiscal policy, the use of economic instruments for environmental purposes, is treated as one of the most efficient solutions to address environmental problems and within these instruments include taxes and tax incentives. In this paper a proposal for an economic instrument, specifically an environmental tax measure in order to contribute to solving the problem of air pollution in the country, which is part of the diagnosis of the problem under study is established and the analysis of the instruments used in Cuba for their mitigation. The results of the methods of diagnosis performed show that air pollution in the country is growing and underfunded for problem solution. In this space an analysis of possible instruments to be used to lessen the situation and propose an environmental tax in favor of influencing behavior change of economic agents and as a future source of funding for the air resource is. For the development of the proposal is taken as a case study to the province of Villa Clara as an example that can be generalized to the rest of the country, taking into consideration at an early stage, the major stationary sources of generation of polluting air emissions in the province.
Descripción
Palabras clave
Contaminación Atmosférica, Medidas Tributarias Medioambientales