GREENING THE FISCAL ORDINANCES OF TERRASSA
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Terrassa Council commissioned this study to introduce environmental criteria in its fiscal ordinances. Fiscal ordinances allow introducing environmental incentives without necessarily increasing the overall level of tax revenue. This is done by shifting the burden from environmentally sound activities and behaviours to others that are not so.
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The report analyses all the opportunities that the local tax system offers , as well as other economic tools (such as penalties, fares, and deposit systems). Fiscal exemptions and other incentives were also considered.
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