Perspectiva jurídico-financiera del medio ambiente

Abstract

This work deals with the concept of environment and its legal principles from the perspective of public expenditure. Constitutional Financial Law and the Law of Public Expenditure provide the theoretical framework of the study. The analysis focuses on the conception of environmental protection as a public need, and on the legal instruments to fulfil such need. Understanding the environment as a public need requires a proper analysis of the States complex functions. In particular, State intervention in activities of environmental protection and conservation arises problems not only related with the adoption of a wide diversity of protection measures according to the intended element to be protected, but also with the high cost of protection. Therefore, the study focuses on the financial and economic instruments for environmental protection used in our country, and specifically it deals with the use of subsidies and tax incentives for environmental purposes.