MARÍA SOTELO PÉREZ

JOSÉ ANTONIO SOTELO NAVALPOTRO

IGNACIO SOTELO PÉREZ

BY A “WATER FOOTPRINT” TAXATION.

CASE STUDY

University Institute of Environmental Sciences (IUCA/UCM), Department of Regional Geographic Analysis and Physical Geography,

Complutense University of Madrid

TABLE OF CONTENTS

I. INTRODUCTION.

II. OBJECTIVES AND METHODOLOGY.

III. RESULTS.

IV. BY WAY OF CONCLUSION.

V. BIBLIOGRAPHY

INTRODUCTION

We will approach the analysis and interpretation of the "water

footprint" of Spain, from the perspective of environmental taxation,

since the interest in this indicator stems from the importance that

charge concepts as "scarcity" and "pollution" of the water, as a

direct or indirect consequence of human activity on water systems,

in our case in Spain; in order to improve environmental

management and taxation of water resources and reduce regional

inequalities.

OBJECTIVES AND METHODOLOGY

AD Industry y Construction

TOTAL “WATER FOOTPRINT”

“WATER FOOTPRINT” per capita

(m3/population/year)

Divided by the population

"WATER FOOTPRINT“

BY SECTOR

HUMAN

CONSUMPTION

Export Water

Import Water

Indirect Water

Direct Water

TIO (Intersectorial

Transactions)

METOTHODOLOGY

INPUT-OUTPUT

AD Agriculture

AD silviculture

AD Livestock and Fishing

AD Tourism

AD Services

RESULTS

In dealing with the “water footprint” in Spain, from a fiscal

perspective we can´t forget that new environmental taxes must

respect the basic principles of modern tax systems, such as

administrative equity, neutrality and efficiency; for compatibility

between fiscal and environmental policies, and mutually reinforcing

AFFECTATION

THE INCOME

NEUTRALITY

EQUITY

RESULTS

Of notable importance are the issues of equity, possible policy on

the possibility of reducing existing taxes in return for revenue from

environmental taxes, in general, and the “Water Footprint” in

particular; but it probably will not come to a neutral outcome.

The government should change certain tax principles if they

want to use the tax system for environmental purposes.

The State will attend these options depending on the economic and

social situation of the latter, of its tax system, their level of concern

for the environment, through indicators such as the “water

footprint”...

Fiscal instruments that are generally applied to complement a

regulatory system;

Mention that the necessary international cooperation in the

implementation of environmental taxes.

RESULTS

Some of fiscal instruments that could apply are:

degeneration rates;

waste disposal and emission of polluting effluents and

dissuasive practices. Waste recycling rates;

rebates or tax benefits for investments in "clean

technologies" and respectful ways with the environment play;

finalists eco-funds, through taxation of recyclable products

and recycling industries wings compensation;

eco-funds penalties, levied on environmentally polluting

practices and reorient the economy;

indirect taxes on the use of raw materials and natural

resources, c on criteria of fiscal neutrality, replacing the tax on

employment (social charges on water consumption).

BY WAY OF CONCLUSION

1ª) taxes as effective instruments to internalize the negative

externality, canons and future taxes whose scope could fit the

related indicators such as “water footprint”.

2ª) At the present time charges relative importance in trying to

indicators such as the water footprint, finding policy instruments

capable of allowing the necessary adjustments to lower cost,

search highlighting market mechanisms, as well as "economic

instruments", in environmental policies, and in especial

fiscal instruments,

3ª) In dealing with the water footprint in fiscal context we find great

difficulty to qualify a tribute in “ecological” purity, given the

specific legal circumstances of each tax “environmental”

figure, available.

4ª) When studying the possible canons and taxes related to the

indicator “Water Footprint” one of the proposals of the

Seventh Environment Action Programme, developing the Fifth

and Sixth Environmental Action Programme, it is the

application of market instruments, and particular articulation of

fiscal instruments. Although these taxes can not replace other

measures of a regulatory nature, penal or even economic

according to their impact on the environment.

BIBLIOGRAPHY

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Políticas de actuación contradictorias: entre lo global y lo local”, Oxford University

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SOTELO PÉREZ, Mª. et alii (2010). “Huella Hídrica española en el contexto del cambio

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SOTELO PÉREZ, Mª. et alii (2011). “Huella hídrica, desarrollo y sostenibilidad en España”,

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