000			01472nab a2200229 c 4500
999			_c145863 _d145863
003			ES-MaIEF
005			20220513140655.0
007			ta
008			220513t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_919440 _aGrau Ruiz, María Amparo
245		0	_aSmooth implementation of carbon taxation _ban overview of the main proposals in the UN handbook _c María Amparo Grau Ruiz
500			_aResumen.
520			_aThe design and the administration of carbon taxes must be carefully considered when introducing (or reinforcing) them into fiscal systems. How should the administrative tasks be allocated? Who should be involved? How should regional context situations be approached? How can the stakeholders’ voice be heard for addressing the good administration challenge? How can clear guidance be provided and facilitation improved? All of these questions should be answered. Additionally, specific attention must be paid to the interaction with other economic instruments, the possible uses of the obtained revenue, and the critical issue of public acceptability. This article succinctly analyses all of these topics.
650		4	_aCARBON _933524
650		4	_aIMPUESTOS _947460
650		4	_aAPLICACION _927355
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aADMINISTRACION TRIBUTARIA _97307
773	0		_9167137 _oOP 2141/2022/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 3, March 2022, p. 247-256
942			_cART