Tributación justa a partir de nuevos mecanismos inteligentes de auditoría y sostenibilidad público privada

Abstract

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.