TESIs POSTÍTULO DE ECONOMÍA Y FINANZAS PARA ABOGADOS / La ley 20.780 introdujo un nuevo impuesto a las fuentes móviles de contaminación, que
grava la compraventa de vehículos nuevos. Sí bien se declaró que se trataba de un impuesto verde, es
decir, que fue establecido para desincentivar las conductas contaminantes, lo cierto es que no lo ha
logrado efectivamente y solo ha generado un aumento en la recaudación fiscal. Se analizará el concepto
de impuesto verde en abstracto, la historia fidedigna de la modificación legal y los datos del mercado
automotor.
Law 20,780 introduced a new tax on movable sources of pollution, which levies the purchase
of new vehicles. Despite having being declared as a green tax, that is, having being established to
discourage polluting behaviors, this has not been successfully achieved, and has only increase the tax
collection. It will be further analyzed the abstract concept of green tax, the history of the legal
amendment and data from the vehicle market. / Law 20,780 introduced a new tax on movable sources of pollution, which levies the purchase
of new vehicles. Despite having being declared as a green tax, that is, having being established to
discourage polluting behaviors, this has not been successfully achieved, and has only increase the tax
collection. It will be further analyzed the abstract concept of green tax, the history of the legal
amendment and data from the vehicle market.
| Identifer | oai:union.ndltd.org:UCHILE/oai:repositorio.uchile.cl:2250/149330 |
| Date | 11 1900 |
| Creators | Rojas Alfaro, Pedro |
| Contributors | López, Ramón |
| Publisher | Universidad de Chile |
| Source Sets | Universidad de Chile |
| Language | Spanish |
| Detected Language | English |
| Type | Tesis |
| Rights | Attribution-NonCommercial-NoDerivs 3.0 Chile, http://creativecommons.org/licenses/by-nc-nd/3.0/cl/ |
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