Environmental Tax Policy Review of Andalusia

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EU Funded Note

The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.


Assessment: stationary sources

This section examines how Andalusian, Spanish and EU-level pricing of emissions from stationary relate to climate change and air pollution. While climate change and air pollution are two separate environmental issues, they partly overlap. Climate change is mostly due to Greenhouse Gas (GHG) emissions and their impact are at the global level. Even if GHGs are emitted in a specific area, their concentration in the atmosphere will contribute to climate change across the globe. Air pollution, on the other hand, is mostly due to other pollutant emissions with generally local impacts.



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