Environmental Tax Policy Review of Andalusia
The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
Executive Summary
Environmental concerns related to climate change, air pollution, waste and water management compel the Autonomous Region of Andalusia to make use of its extensive legal competences to implement policy measures to mitigate such negative environmental outcomes. The Environmental Tax Policy Review of Andalusia supports the government of Andalusia in developing plans for potential reforms to its environmentally relevant tax legal framework, with a view to improving regional environmental outcomes and strengthening the region’s contributions to national and global environmental performance. The report is the outcome of the project on “Technical support for an integral reform of the environmental tax legal framework of the Autonomous Region of Andalusia” funded by the European Union (EU) via the Technical Support Instrument, and implemented by the OECD, in cooperation with the European Commission.
Also available in: Spanish
- Click to access:
-
Click to download PDF - 376.58KBPDF