Environmental taxation in Guatemala
DOI:
https://doi.org/10.15332/iust.v0i23.3098Keywords:
Tax law, protection, public interest, legal good, environment, legislation, non-taxation, para-taxation, resourcesAbstract
Modern societies are evolving in terms of the use of Tax Law not only for collection purposes, but also to achieve the protection of legal assets that, in many cases, their protection is ordered in the constitutional norms of these societies. Ortega (2005) points out:
That tax law can also have a purpose of social protection and security in the face of new dangers, it is unquestionable that it must handle new concepts, such is the case of the concept of "protected legal good" that is postulated both in criminal law and in administrative sanctioning law… The structure of the taxable event will have to be constructed considering, in the first place, the protection of those legal assets and only secondarily in terms of other purposes. Similarly, the criteria for quantifying the tax must be consistent with the purpose of 'deterring' or 'discouraging' harmful and dangerous conduct and must not give preference to the economic capacity of individuals.
Ingunza (2009) indicates that:
For as long as we have existed as humanity, ecosystems have been altered, but since the beginning of the Industrial Age, the scale of these alterations has been increasingly greater due to population growth, increasing energy consumption, the intensity of land use, and the performance of other human activities that have been lacerating the planet that result in the accumulation of heat.
A brief reference to the emergence of the movement that stressed the importance of environmental protection, Küng (2000) states:
In the 1970s, the first Greens emerged, putting ecology at the centre of their programme, and demanding a radical transformation of industrial society, the established parties adopted an attitude of rejection, which led to the formation in 1980 of the "Greens" party, which, with fundamental values such as "ecological-social, grassroots democracy, non-violence." They are an expression of the paradigm shift, from modernity to a postmodernity no longer willing to turn nature into a mere commodity.
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