ENVIRONMENTAL TAXATION, AN INSTRUMENT TO REDUCE POLLUTION GENERATED BY MINING COMPANIES IN PERU
Keywords:
environmental taxation, environmental taxes, tax benefits, formal mining, small mining, artisanal mining.Abstract
The Environmental Taxation is already a line of recognized research in many countries, which have an arduous scientific literature on the subject and this is by the rapid increase of global warming, some countries have begun to issue mandatory accounting rules requiring the publication of environmental accounting information. In our country it will not be easy implementation of environmental taxes. However it is time for the state to take action on the matter and fomenting good practices for the care of the environment. In this regard, the objective of the article is to propose the implementation of environmental taxes, doing that the agents cause environmental pollution such as mining companies have to accountable and pay for the costs generated either through tax benefits or implementing taxes that increase the tax burden on activities that must be discourage, such as using Cyanide and Mercury
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Copyright (c) 2016 Patricia Verónica Pizarro Vidal
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