Taxation of Water Charging: Environmental taxation as an instrument for preserving water resources
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A constitutional rereading of competences in water matters is carried out and access to water resources is defined as a fundamental right. It is noted that charging for the use of water resources, as a restriction on a fundamental right, can only be instituted by law.
The polluter pays principle and the theories of fundamental rights, Pigou, Pareto's optimum and extended anthropocentrism are the foundations that legitimize environmental taxation. The conclusion is that the charging of water is a tax, in the form of a contribution to intervene in the economic domain.
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£27.18
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