Abstract

ROJAS-CARRASCO, Oscar; HERRERA-CIUDAD, Fernando  and  PEREIRA-SANTANA, Adrián. IMPLICATIONS OF TAX REFORM ON GREEN TAXES THE CASE OF CHILE. Rev. Int. Investig. Cienc. Soc. [online]. 2019, vol.15, n.1, pp.103-118. ISSN 2226-4000.  https://doi.org/10.18004/riics.2019.junio.103-118.

The care of the Environment has been gradually generating greater awareness in people, global warming has been inserted as a topic of discussion at international level, the globalization of the world is something real, campaigns in their favor and the creation of self-sustainable systems is increasing the sensitivity regarding this topic.

The government through the executive has proposed to the legislature, in 2014, a bill that will modify the tax system, in order to: finance educational reforms, advance tax equity, encourage savings and investment and reduce evasion and elusion.

This bill refers to the issue of the environment by establishing taxes applied to emitters of polluting gases from stationary sources and vehicles that use diesel as fuel.

This project does not establish concrete measures regarding tax incentives for the creation of projects destined to the generation of energies by unconventional and renewable systems, in order to effectively reduce polluting emissions and efficiently take advantage of unlimited resources from large natural sources, such as They are: the sea, the wind, the sun and geothermal energy.

This bill does not present proposals to encourage the preservation of existing natural resources in the territory of Chile. It takes special interest those resources that are renewable and that if they are exploited in a rational way, they are lasting in time. It is essential to establish a strong government policy that, through the tax tool, generates all possible conditions for the real protection of the environment.

Keywords : Green Tax; Reform; Tax.

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