Tensiones normativas en torno a la incorporación de impuestos en la regulación ambiental

Abstract

This paper presents some considerations about the constitutional ruling tensions that arise from the incorporation of environmental protection to the dogmatic structure of taxes. The author takessides in favor of some thesis on constitutional, environmental and revenue matters generally accepted in the national and foreign doctrine, to conclude that the concept of tax accepts the incorporation of environmental protection provided certain requirements that if they are not met, not necessarily would turn out to be an unconstitutional revenue, but would become an anomalous public load coming from the tax statute.