Abstract

SALASSA BOIX, Rodolfo  and  GARCIA ELORRIO, Magdalena. El sistema fiscal como alternativa frente a la recomposición de daños por derrames de petróleo. Doc. aportes adm. pública gest. estatal [online]. 2015, n.24, pp.123-149. ISSN 1851-3727.

The paper focuses on public management concerning collective incidence environmental damages derived from oil spills and, based on a legal dogmatic vision, the objective is to identify the main weaknesses of the Argentine legal-institutional system in terms of restoration of those damages and to examine whether taxation on petroleum and its derivatives may constitute an appropriate measure to ensure the environmental restoration, defining the way to implement this measure in the Argentine Law. As a result, we propose two changes on the Tax on Liquid Fuels and Natural Gas of Argentina (chargeable event and tax burden) and complementary measures involving joint implementation of educational tools to make aware the population about ecological damages derived from oil spills and to report on the specific application of public funds to face them.

Keywords : Environment; Oil spill; Ecological restoration; Environmental taxation.

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