出版社：Facultad de Ciencias Sociales y Jurídicas de la Universidad de Jaén
摘要：I. Introducción. II. Descripción de los Impuestos Autonómico y Estatal: Límite a su finalidad. III. Conclusión.
其他摘要：In recent times, within the framework of the economies of the European Union, is being given increasing importance the role of environmental taxation as an instrument to promote the construction of a sustainable economy that contributes to the fulfilment of the principle of sufficiency, which in the case of Spain, is justified by the Spanish Constitution of 1978, by enshrining in article 45 the protection and defense of the environment and promoting behaviors more respectful with the natural environment.
