Environmental Public Expenditure in Municipalities: An Analysis of Municipal Environmental Services in Guatemala (Part 2)

Authors

  • Juan José Narciso Chúa Universidad Rafael Landívar. IARNA

Keywords:

Environment, tax collection, municipal works, regulation

Abstract

The environmental issue must recover the preponderant and strategic role that corresponds to it. This research seeks to interrelate fiscal policy with environmental issues. Likewise, a description of the municipal works covered under the environmental services sheet is proposed. The study is part of the Project of Economic Growth with Negative Balances, so it intends to show another facet of environmental accounts.

Author Biography

Juan José Narciso Chúa, Universidad Rafael Landívar. IARNA

DIEA-IARNA Researcher
juannarciso55@yahoo.com

References

Congreso de la República (1992). Reformas a la ley del Impuesto a la Distribución

de Petróleo Crudo y Combustibles Derivados del Petróleo, decreto número

-92. https://www.minfin.gob.gt/images/archivos/leyes/tesoreria/Decretos/DECRETO%20DEL%20CONGRESO%2038-92.pdf

Lorenzo Fernando. (2016) CEPAL y GIZ. Estudios del Cambio Climático en América Latina. Inventario de instrumentos fiscales verdes en América Latina. Experiencias, efectos y alcances. Chile.

Manual de Clasificación Presupuestaria, Ministerio de Finanzas Públicas.

Personas construyendo un drenaje

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Published

2024-07-03

How to Cite

Narciso Chúa, J. J. (2024). Environmental Public Expenditure in Municipalities: An Analysis of Municipal Environmental Services in Guatemala (Part 2). Análisis De La Realidad Nacional, 13(261), 58–100. Retrieved from https://revistas.usac.edu.gt/index.php/arn/article/view/1741

Issue

Vol. 13 No. 261 (2024): Basura nuestra

Section

Debate

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