The depletion of natural resources constitutes one of the most important concerns for the States of the world and for our country.
A fact that in recent years there has been worldwide interest in using fiscal instruments for the protection of the environment that, fundamentally, oblige those who pollute to pay taxes that reflect the costs that pollution implies for society in general, as well as for the population for consuming polluting products.
This reality motivates the search for suitable instruments to achieve effective protection of natural resources and their harmonious development in the long term.
The objective is a sustainable development for the future, which implies the satisfaction of present and future human needs and the improvement of the quality of life, because it is recognized that human life is only possible in solidarity with nature.
The State, for its part, also has the obligation to ensure its adequate protection, to guarantee its enjoyment by present and future generations, so it must take the necessary measures to avoid pollution, and in general, alterations produced by man. that constitute an injury to the environment.
Although the legal system contemplates appropriate legislation for an effective protection of the environment, in the tax field there is no specific regulation of extra-fiscal taxes in general and, in particular, environmental taxes.
Precisely if it is recognized that the "environment belongs to everyone and affects everyone," we understand that a more determined response should be given, not only in the sense of promoting a highly preventive, even punitive, regulatory development, but also investment, and not only with the sights set on the approval of measures to stimulate business policies.
Collective concern for the environment is a reality and is reflected in a consideration by all public powers regarding the need to intervene, both at the international and local level.
The importance that the environment has acquired in recent decades makes it necessary to establish certain economic instruments, such as environmental taxes, that internalize the external effects derived from production processes.
As such, the State is obliged to guarantee a healthy environment to its inhabitants, consequently its conservation constitutes a cost that must be paid by those who use the environment in a harmful way, and at the same time by those who pollute our environment.
Consequently, it must develop an instrument that allows the collection of resources in order to prevent environmental damage, as well as encourage companies to acquire clean technologies that protect the environment, and the population aware of the fact learn to consume products that are not harmful to the environment. So for the State to have funds to recover the environment, it is essential to create a Legal Framework such as Environmental Taxation, whose purpose is extrafiscal, resources that should only be used for the environment, discouraging damage to the environment for all that “Who Pollutes Pays”. So Environmental Taxation is currently an important element of tax reform.
It should be taken into account that the purpose of the tax is to avoid pollution, so objective estimation systems must be based on elements that encourage the reduction of pollution, such as the type of facilities or raw materials used in production processes. Otherwise, the tax will lack suitability.
This tax differs from the objective of the other taxes, while the country's taxes pursue a tax collector purpose to cover tax expenditures, in addition to higher production, higher collection, that is, it tends to grow; however, environmental taxes tend to decrease over time, since while taxpayers reduce the effects of pollution, to that extent they will stop paying the tax.
The present study, which we submit to the consideration of the Accounting Faculty of the National University of the Center of Peru, in order to obtain the Professional Title of Public Accountant, was carried out taking into account the above considerations, and also trying to comply with one of the objectives that justify the foundation of the University, which is to give a contribution to the solution of the problems of our country.
