{"id":"https://openalex.org/W155149249","doi":null,"title":"Desarrollo sostenible y tributos ambientales","display_name":"Desarrollo sostenible y tributos ambientales","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W155149249","mag":"155149249"},"language":"es","primary_location":{"id":"pmh:oai:doaj.org/article:0832580550784c34b2ccddaf9d340b7f","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/0832580550784c34b2ccddaf9d340b7f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cr\u00f3nica Tributaria, Vol 2, Iss 107 (2003)","raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041605029","display_name":"Marta Villar Ezcurra","orcid":"https://orcid.org/0000-0002-0750-9980","observed_orcids":["https://orcid.org/0000-0002-0750-9980"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Marta Villar Ezcurra","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0750-9980","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5041605029"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":"107","first_page":"123","last_page":"137"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.2842000126838684,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.2842000126838684,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10471","display_name":"Climate Change Policy and Economics","score":0.2093999981880188,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12883","display_name":"Sustainable Development and Environmental Management","score":0.09619999676942825,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":1.0},{"id":"https://openalex.org/keywords/environmental-taxation","display_name":"environmental taxation","score":0.7870000004768372},{"id":"https://openalex.org/keywords/fiscal-incentives","display_name":"fiscal incentives","score":0.6890000104904175},{"id":"https://openalex.org/keywords/international-environmental-commitments","display_name":"international environmental commitments","score":0.5720000267028809},{"id":"https://openalex.org/keywords/european-community-institutions","display_name":"European Community institutions","score":0.5199999809265137},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.7120000123977661},{"id":"https://openalex.org/keywords/environmental-policy-effectiveness","display_name":"environmental policy effectiveness","score":0.6809999942779541}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7932184338569641},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.7128207683563232},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3453288674354553}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:doaj.org/article:0832580550784c34b2ccddaf9d340b7f","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/0832580550784c34b2ccddaf9d340b7f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cr\u00f3nica Tributaria, Vol 2, Iss 107 (2003)","raw_type":"article"},{"id":"mag:155149249","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=647956","pdf_url":null,"source":{"id":"https://openalex.org/S4306507186","display_name":"Cr\u00f3nica tributaria","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Cr\u00f3nica tributaria","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7048457031","https://openalex.org/W7062578444","https://openalex.org/W7065884189","https://openalex.org/W2952049390","https://openalex.org/W7120770194","https://openalex.org/W3163230606","https://openalex.org/W7212947183","https://openalex.org/W4404859796","https://openalex.org/W7033450948","https://openalex.org/W7061002535"],"abstract_inverted_index":{"El":[0],"presente":[1],"articulo":[2],"estudia":[3],"las":[4,21,59,96,137],"exigencias":[5],"y":[6,20,29,69,81,84,99,104,153,161],"compromisos":[7,52,165],"del":[8],"desarrollo":[9,118],"sostenible,":[10],"en":[11,47,55,64,85,122,140],"relacion":[12],"con":[13,134,149,163],"el":[14,48,105],"papel":[15,106],"que":[16,101,107,135],"los":[17,27,33,51,108,131,164],"organismos":[18],"internacionales":[19],"instituciones":[22],"comunitarias":[23],"europeas":[24],"otorgan":[25],"a":[26],"instrumentos":[28,109,150],"politicas":[30],"tributarias.":[31],"A":[32],"tributos":[34],"ecologicos":[74],"e":[36,128],"incentivos":[37],"fiscales":[38],"se":[39,94,102],"les":[40],"asigna":[41],"un":[42,117],"especial":[43],"protagonismo":[44],"como":[45],"co-responsables":[46],"logro":[49],"de":[50,66,72,88,112,124,130],"ambientales":[53],"alcanzados":[54],"Kioto.":[56],"Sin":[57],"embargo,":[58],"Reformas":[60],"Fiscales":[61],"Verdes":[62],"iniciadas":[63],"paises":[65],"nuestro":[67],"entorno":[68],"la":[70,76,126],"proliferacion":[71],"impuestos":[73],"desdibujan":[75],"distincion":[77],"entre":[78],"impuestos,":[79],"tasas":[80],"contribuciones":[82],"especiales":[83],"ocasiones":[86],"son":[87],"dudosa":[89],"constitucionalidad.":[90],"Ante":[91],"esta":[92],"realidad,":[93],"abordan":[95],"distintas":[97],"opciones":[98],"problemas":[100],"plantean":[103],"juridico-tecnicos":[110],"han":[111],"asumir":[113],"para":[114,145],"hacer":[115],"posible":[116,156],"sostenible.":[119],"Se":[120],"trata,":[121],"definitiva,":[123],"determinar":[125],"efectividad":[127],"idoneidad":[129],"diversos":[132],"mecanismos":[133],"cuentan":[136],"Haciendas":[138],"Publicas":[139],"sus":[141],"distintos":[142],"ordenes":[143],"territoriales,":[144],"que,":[146],"sabiamente":[147],"combinados":[148],"economicos,":[151],"reguladores":[152],"sancionadores,":[154],"sea":[155],"una":[157],"politica":[158],"ambiental":[159],"eficaz":[160],"respetuosa":[162],"internacionales.":[166]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2}],"updated_date":"2026-10-08T09:06:37.294493","created_date":"2016-06-24T00:00:00"}