One of the main areas of ENT experience is environmental taxation. Although in this area municipalities have a limited capacity compared to other levels of government, there are several possibilities: introducing tax benefits to municipal taxes (IBI –property tax–, IAE –tax on economic activities–, circulation tax, etc.), adaptation of their coefficients and tariffs, reformulating waste charges, water rates, public transport fares, redefining the blue area tariffs, etc.
Several Catalan municipalities, such as Terrassa, Sabadell and Sant Adrià de Besòs have undertaken, with the support of ENT, a sectional analysis of their fiscal ordinances in order to introduce measures that create incentives towards better environmental practices. Moreover, the book “Local Environmental Taxation” (in Catalan) discusses the various possibilities for the municipalities in this area, providing proposals for action and concrete examples.
ENT environment & management