Toward a digital circular economy: the role of fiscal policy in waste management in Spain
DOI:
https://doi.org/10.15332/iust.v24i28.3318Keywords:
Circular economy, Green taxation, Digitalization, WasteAbstract
The transition towards a circular economy requires a structural shift in production, consumption, and waste management patterns. This article analyzes the role of taxation and digitalization as catalysts for this transformation, exploring their interaction from both normative and operational perspectives. It examines existing legal frameworks, available fiscal instruments, current barriers, and the potential of technologies such as IoT, blockchain, and artificial intelligence to optimize waste management. Based on a critical and forward-looking review, the article proposes a coordinated intervention model that integrates fiscal instruments and digital solutions to promote waste prevention, reuse, and recycling, while ensuring economic and environmental sustainability.
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