La fiscalitat ambiental de l'energia: situació actual

Abstract

This article deals about Green taxation of energy, that is, energy related taxes that may include environmental issues within their structure. For the last years, an increasing number of countries have employed taxation as a main of their environmental policies. We analyse the most important measures carried out in the field of energy taxation. We move then on the Spanish case, particularly studying the regional experiences. We conclude with some final comments.