BY A WATER FOOTPRINT TAXATION. CASE STUDY

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1 BY A WATER FOOTPRINT TAXATION. CASE STUDY MARÍA SOTELO PÉREZ JOSÉ ANTONIO SOTELO NAVALPOTRO IGNACIO SOTELO PÉREZ University Institute of Environmental Sciences (IUCA/UCM), Department of Regional Geographic Analysis and Physical Geography, Complutense University of Madrid

2 TABLE OF CONTENTS I. INTRODUCTION. II. OBJECTIVES AND METHODOLOGY. III. RESULTS. IV. BY WAY OF CONCLUSION. V. BIBLIOGRAPHY

3 INTRODUCTION We will approach the analysis and interpretation of the "water footprint" of Spain, from the perspective of environmental taxation, since the interest in this indicator stems from the importance that charge concepts as "scarcity" and "pollution" of the water, as a direct or indirect consequence of human activity on water systems, in our case in Spain; in order to improve environmental management and taxation of water resources and reduce regional inequalities.

4 OBJECTIVES AND METHODOLOGY TOTAL WATER FOOTPRINT Divided by the population WATER FOOTPRINT per capita (m3/population/year) HUMAN CONSUMPTION "WATER FOOTPRINT BY SECTOR Export Water METOTHODOLOGY INPUT-OUTPUT AD Agriculture AD silviculture Import Water Indirect Water Direct Water TIO (Intersectorial Transactions) AD Livestock and Fishing AD Tourism AD Services AD Industry y Construction

5 RESULTS In dealing with the water footprint in Spain, from a fiscal perspective we can t forget that new environmental taxes must respect the basic principles of modern tax systems, such as administrative equity, neutrality and efficiency; for compatibility between fiscal and environmental policies, and mutually reinforcing AFFECTATION THE INCOME NEUTRALITY EQUITY

6 RESULTS Of notable importance are the issues of equity, possible policy on the possibility of reducing existing taxes in return for revenue from environmental taxes, in general, and the Water Footprint in particular; but it probably will not come to a neutral outcome. The government should change certain tax principles if they want to use the tax system for environmental purposes. The State will attend these options depending on the economic and social situation of the latter, of its tax system, their level of concern for the environment, through indicators such as the water footprint... Fiscal instruments that are generally applied to complement a regulatory system; Mention that the necessary international cooperation in the implementation of environmental taxes.

7 RESULTS Some of fiscal instruments that could apply are: degeneration rates; waste disposal and emission of polluting effluents and dissuasive practices. Waste recycling rates; rebates or tax benefits for investments in "clean technologies" and respectful ways with the environment play; finalists eco-funds, through taxation of recyclable products and recycling industries wings compensation; eco-funds penalties, levied on environmentally polluting practices and reorient the economy; indirect taxes on the use of raw materials and natural resources, c on criteria of fiscal neutrality, replacing the tax on employment (social charges on water consumption).

8 BY WAY OF CONCLUSION 1ª) taxes as effective instruments to internalize the negative externality, canons and future taxes whose scope could fit the related indicators such as water footprint. 2ª) At the present time charges relative importance in trying to indicators such as the water footprint, finding policy instruments capable of allowing the necessary adjustments to lower cost, search highlighting market mechanisms, as well as "economic instruments", in environmental policies, and in especial fiscal instruments, 3ª) In dealing with the water footprint in fiscal context we find great difficulty to qualify a tribute in ecological purity, given the specific legal circumstances of each tax environmental figure, available. 4ª) When studying the possible canons and taxes related to the indicator Water Footprint one of the proposals of the Seventh Environment Action Programme, developing the Fifth and Sixth Environmental Action Programme, it is the application of market instruments, and particular articulation of fiscal instruments. Although these taxes can not replace other measures of a regulatory nature, penal or even economic according to their impact on the environment.

9 BIBLIOGRAPHY SOTELO NAVALPOTRO, J.A. (2007). Medio Ambiente, Desarrollo y Sostenibilidad: Modelos y Políticas de actuación contradictorias: entre lo global y lo local, Oxford University Press. SOTELO NAVALPOTRO, J.A. (2009). Las lógicas ilógicas del agua. Tribuna Complutense. SOTELO NAVALPOTRO, J. A., SOTELO PÉREZ, M., GARCÍA QUIROGA, F. (2011). Análisis coste-beneficio y coste-eficiencia de la Huella Hídrica en España. Observatorio Medioambiental. Pp SOTELO NAVALPOTRO, J. A., TOLÓN BECERRA, A. and LASTRAS BRAVO, X. (2012). Territorial distribution of transport emission reduction targets from an environmental, economic and social viewpoint. Environmental Science and Policy, vol. 16, pp SOTELO NAVALPOTRO, J. A., GARCÍA QUIROGA, F, SOTELO PÉREZ, Mª. (2013). "Water Supply and Water Footprint in the Urban Region of Madrid (Spain)". International Journal of Business and Social Science. 4, pp ISSN SOTELO PÉREZ, Mª. et alii (2010). Huella Hídrica española en el contexto del cambio ambiental global, Fundación Mapfre, Madrid. SOTELO PÉREZ, Mª. et alii (2011). Huella hídrica, desarrollo y sostenibilidad en España, Fundación Mapfre, Madrid. SOTELO PÉREZ, M. (2012). Economía y Huella Hídrica en España (I). Apuntes de Medio Ambiente, Boletín del Ilustre Colegio de Doctores y Licenciados, número 12.