Viabilitatea principiului poluatorul plătește ca o concretizare a principiului capacității economice în cadrul dezvoltării durabile a mediului
The viability of the principle of polluter-pays as a concretion of the principle of economic capacity in the sustainable environmental development

Summary/Abstract: The formulation of the principle polluter-pays under the protection of the OECD and its subsequent admission to the European Union, not only as an economic principle, but also legal, leads us in this communication to raise the relative problems of transferring said principle to the scope of constitutionality. All this has served and aims to serve as a basis for the approval of different taxes for ecological purposes – mainly taxes – that are intended to consist of an incentive, mainly negative or dissuasive, of harmful behaviors with nature. Thus, the possible viability of a pollutant capacity principle included in the most generic of economic capacity or contributory capacity who carry out harmful behaviors with the environment must be discussed. In this analysis, the limits derived from the effective presence of wealth to be taxed by the pollutants are checked, so that they must consist of a series of indices that denote their existence, since not only a mere action of environmental degradation entails the eventuality of generating a taxable event.

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