Resumen

VILLEGAS MENDIVIL, Waldo. Impuesto Municipal a la Contaminación Vehicular “IMCV” - caso ciudad de Santa Cruz de la Sierra. Perspectivas [online]. 2012, n.30, pp.7-70. ISSN 1994-3733.

This concern has been the reason for this work. It proposes an environmental tax, The Municipal tax as an alternative to reduce the alarming increase of air pollution caused from mobile sources. As well as to increase tax revenues of the Municipality of Santa Cruz de la Sierra, with the purpose of that these resources may be used for a forestation of urban and rural green areas, for environmental education programs, programs oriented to mechanical proper functioning of engines to reduce the level of emissions of polluting gases, construction or strengthen municipal  workshops for the technical inspection of gas emissions, or other suitable destination that the municipal government can  propose  in favor of cleaner air

Palabras clave : taxes; pollution of air; strengthen municipal workshops.

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