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Sugey de Jesús López Pérez
Grupo de Investigación ICEDE. Departamento de Economía Aplicada. Universidade de Santiago de Compostela, Avenida do Burgo das Nacións, s/n, 15782, Santiago de Compostela , España
Spain
https://orcid.org/0000-0001-8751-4028
Biography
Juan Alberto Turnes Abelenda
Grupo de Investigación ICEDE. Departamento de Economía Aplicada. Universidade de Santiago de Compostela, Avenida do Burgo das Nacións, s/n, 15782, Santiago de Compostela , España
Spain
https://orcid.org/0000-0002-6337-8516
Biography
Xavier Vence Deza
Grupo de Investigación ICEDE. Departamento de Economía Aplicada. Universidade de Santiago de Compostela, Avenida do Burgo das Nacións, s/n, 15782, Santiago de Compostela , España
Spain
https://orcid.org/0000-0002-1263-5455
Biography
Vol 32 No 1 (2023), Articles, pages 1-23
DOI: https://doi.org/10.15304/rge.32.1.8613
Submitted: 09-08-2022 Accepted: 11-01-2023 Published: 23-05-2023
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Abstract

The transition to the circular economy (CE) implies a fundamental change in production and consumption. Its promotion requires coordinated action by different policies (e.g., environmental, regulatory, industrial, innovation, and public procurement) and especially, tax policies. The environmental orientation of fiscal instruments could be key to the transition to the CE and sustainability. This study analyses the current situation in Spain, noting the absence of tax benefit instruments that support the CE, and then identifies those that have the potential to promote the CE and sustainability. The paper shows the volume and diversity of these tax mechanisms, the cost in collection and the figures with the highest incidence, all of which have allowed us to highlight the potentialities, adversities and challenges shown by the policy of tax benefits in Spain for promoting the CE and sustainability.