Tributación justa a partir de nuevos mecanismos inteligentes de auditoría y sostenibilidad público privada
Loading...
Download
Official URL
Full text at PDC
Publication date
2024
Defense date
17/07/2023
Authors
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Complutense de Madrid
Citations
Exportar
Citation
Abstract
La implementación de controles digitales que aseguren la calidad de los informes sobre sostenibilidad podría ser una herramienta muy útil para lograr los objetivos medioambientales y mejorar la justicia tributaria. Los informes sobre sostenibilidad adaptados a las necesidades reales y correctamente auditados mostrarían información exacta sobre las externalidades, convirtiéndose en una herramienta eficaz y eficiente para impulsar iniciativas relacionadas con la lucha contra el cambio climático. En el sector privado, disponer de esta información junto con los adecuados incentivos fiscales, podría permitir la creación de un entorno favorable para el apoyo financiero por parte de las grandes empresas para el desarrollo de iniciativas sostenibles, y el fomento de las finanzas sostenibles mejorando la percepción de rentabilidad de los inversores. Por otro lado, los informes de sostenibilidad que proponemos también son útiles para la medición de las bases imponibles de los tributos ambientales a través de estimación directa, lo que permitiría guiar la consecución de los objetivos de desarrollo sostenible en el tránsito a una economía circular. Además, la implementación de esta herramienta podría mejorar la situación ambiental actual de las Administraciones públicas y permitir al Tribunal de Cuentas tener un mejor control sobre el impacto ambiental de las mismas.
The implementation of digital controls that ensure the quality of sustainability reports could be a very useful tool for achieving environmental objectives and improving tax justice. Sustainability reports adapted to real needs and properly audited would show accurate information about emitted externalities, becoming an effective and efficient tool to promote initiatives related to the fight against climate change. In the private sector, having this information along with the appropriate tax incentives could allow the creation of a favorable environment for financial support from large companies for the development of sustainable initiatives, and the promotion of sustainable finance by improving the perception of profitability among investors. On the other hand, the sustainability reports that we propose are also useful for measuring the taxable bases of environmental taxes through direct estimation, which would allow to guide the achievement of sustainable development goals in the transit to a circular economy. In addition, the implementation of this tool could improve the current environmental situation of public administrations and allow the Court of Auditors to have a better control over their environmental impact.
The implementation of digital controls that ensure the quality of sustainability reports could be a very useful tool for achieving environmental objectives and improving tax justice. Sustainability reports adapted to real needs and properly audited would show accurate information about emitted externalities, becoming an effective and efficient tool to promote initiatives related to the fight against climate change. In the private sector, having this information along with the appropriate tax incentives could allow the creation of a favorable environment for financial support from large companies for the development of sustainable initiatives, and the promotion of sustainable finance by improving the perception of profitability among investors. On the other hand, the sustainability reports that we propose are also useful for measuring the taxable bases of environmental taxes through direct estimation, which would allow to guide the achievement of sustainable development goals in the transit to a circular economy. In addition, the implementation of this tool could improve the current environmental situation of public administrations and allow the Court of Auditors to have a better control over their environmental impact.
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 17/07/2023