Editorial: Taxation System and Circular Economy: Story of an Imperfect Symbiosis

Debate: The Circular Economy from a Legal Perspective. The Tax System and Labour Regulation in the Context of Environmental Sustainability

Authors

DOI:

https://doi.org/10.54790/rccs.126

Keywords:

financial law, tax system, environmental taxation, environmental sustainability, waste, recycling, tax incentives, circular economy

Abstract

The aim of this work is to contextualise the debate on the circular economy from a legal perspective. The circular economy, as defined by Law 7/2022 of 8 April on waste and contaminated soil for a circular economy, is an ‘economic system in which the value of products, materials and other resources in the economy lasts as long as possible, promoting their efficient use in production and consumption, thus reducing the environmental impact of their use, and minimising waste (...)’. The transition from the current linear model to the one described in this standard is essential, but it also has consequences that can affect social sustainability and that must be addressed mainly from two areas of law: the one that regulates income and expenditure and labour law. It is essential to debate the way in which both disciplines contribute to the just transition to the circular economy.

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Author Biography

Yolanda García Calvente, University of Granada

She holds a PhD in Law from the University of Malaga since 2001. In 2003, she obtained a tenure-track position at the Autonomous University of Barcelona and in 2007 at the University of Malaga, where she has been a professor of Financial Law (since 2017). Currently, since September 2022, she is a professor at the University of Granada. She has held four active six-year research positions and one transfer position. She is the author of more than 100 publications on Financial and Tax Law, published in the most prestigious Spanish law publishers and scientific journals, as well as several international ones. She has participated in 19 research projects, six of them as Principal Investigator. Her career includes stays at international universities, such as Paris II, Bologna, Turin, Bergamo, Montreal, and Strasbourg. She served as Dean of the Faculty of Law at the UMA (2009-2012) and as Vice-Rector for Teaching and Research Staff at the UMA (since 2016) for six years. She is a member of the Economic and Social Council of Andalusia.

References

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Published

2025-07-02

How to Cite

García Calvente, Y. (2025). Editorial: Taxation System and Circular Economy: Story of an Imperfect Symbiosis: Debate: The Circular Economy from a Legal Perspective. The Tax System and Labour Regulation in the Context of Environmental Sustainability. CENTRA Journal of Social Sciences, 4(2), 143–156. https://doi.org/10.54790/rccs.126

Issue

Vol. 4 Núm. 2 (julio-diciembre, 2025)

Section

Discussion

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Copyright (c) 2025 Yolanda García Calvente

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