THE ENVIRONMENTAL VARIABLE IN THE FISCAL TOOLS. PRACTICAL APPLICATION IN SPAIN: REGIONAL AND LOCAL CASE STUDIES

The Government of Aragon commissioned the Fundación Ecología y Desarrollo to carry out this study, in which ENT played a major role as a subcontractor. First, we described the different fiscal tools that could be used, such as environmental taxes, deposits and refund schemes, governmental expenditure, fee-rebate systems, and tradable permits, among others. Then, several existing experiences at the regional and local level were presented (Junta de Andalucía environmental taxes, Balearic islands’ ecotax, or the Catalan landfill tax). Finally, an analysis of their possible application to the Aragon Autonomous Community was proposed.