La fiscalidad medioambiental en Chile. Analisis de sus fundamentos dogmáticos (The Environmental Taxation in Chile. Analysis of its Theoretical Foundations)

Spanish Abstract: Este articulo aborda el problema dogmatico y normativo de la fiscalidad ambiental en Chile. En este pais, existe escasa doctrina juridica en la materia, por lo que los autores describen el marco teorico basico desde una combinacion de doctrina espanola y chilena. Luego abordan los fundamentos y problemas normativos de caracter constitucional referidos a la fiscalidad ambiental, para finalmente exponer la muy nueva y escasa normativa tributaria ambiental. El articulo busca mostrar el escaso desarrollo de este instrumento juridico en Chile no obstante la importancia como mecanismo de proteccion del medioambiente y la naturaleza. English Abstract: This paper addresses the theoretical and legal problem of environmental taxation in Chile. In this country, there is little legal doctrine on the subject, so the authors describe the basic theoretical framework from a combination of Spanish and Chilean legal doctrine. Then they address the fundamentals and normative problems of a constitutional nature referred to environmental taxation, to finally expose the very new and scarce environmental tax regulations. The paper seeks to show the scarce development of this legal instrument in Chile, despite its importance as a mechanism to protect the environment and ecosystem.