RT bachelor thesis
T1 Taxation and Sustainable Development in Spain. Analysis of Incentives and Tax Burdens in the Framework of Sustainable Development Goals.
A1 Mora Rangel, Stephanie
A2 Economía Financiera y Contabilidad
K1 Sostenibilidad
K1 ODS
K1 Fiscalidad ambiental
K1 Cuentas Ambientales
K1 OCDE
K1 Sustainability
K1 SDGs
K1 Environmental Taxation
K1 Environmental Accounts
K1 OECD
AB In recent decades, sustainable development has gained increasing importance in global economies, driving the creation of various policies to address this global challenge. This Final Degree Project analyzes the role of taxation in Spain, aiming to assess whether it is an effective and useful tool for promoting more sustainable habits among private agents and households.To evaluate this hypothesis, the study is structured into seven chapters. The first chapter introduces the methodology used. The second chapter explores the origins of the Sustainable Development Goals (SDGs) and provides an introduction to the regulatory framework. The third chapter identifies tax incentives within the main national tax figures—Corporate Income Tax (IS), Personal Income Tax (IRPF), and Value Added Tax (IVA)—with a special mention of local taxes in the city of Cádiz. The fourth chapter focuses on fiscal charges, analyzing recent tax developments and defining traditional environmental tax figures. Additionally, it examines the current situation in Spain and provides a European-level comparison. The fifth chapter evaluates whether the identified tax incentives align with the SDGs, using key indicators. The sixth chapter explores specific taxes and programs in different countries, with a particular emphasis on Nordic countries, which are considered pioneers in sustainability. Finally, the seventh chapter presents improvement proposals and final conclusions. These conclusions point out the effectiveness of these tools in our country and different topics to improve.
YR 2025
FD 2025
LK http://hdl.handle.net/10498/36764
UL http://hdl.handle.net/10498/36764
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 05-nov-2026