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LA FISCALIDAD COMO INSTRUMENTO TRIBUTARIO EN LA GESTIÓN DEL MEDIO AMBIENTE
Galapero R.
En las sociedades avanzadas una de sus principales características es la importancia y prioridad asignada a las cuestiones medioambientales. Esta prioridad ha puesto en primera línea de debate el uso de instrumentos económicos de regulación como parte de las políticas medioambientales y, como una categoría destacada dentro de ellos, el diseño y aplicación de nuevas figuras impositivas con dicha finalidad.
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