Abstract
The purpose of this paper is to examine the processes and results of different type autonomies that attempt to organize and determine problems with a new local tax for environmental conservation of forests. Especially, I analyzed whether a new local tax is valid to obtain funds for conservation and can be called a participatory tax.
The results show that the autonomies do not explain the reasons for the amount of tax revenue valid to cover the projects, and the tax revenue cannot cover the costs of the projects. Therefore, there is doubt as to whether new local taxes for environmental conservation of forests are valid for obtaining the costs of a project and whether they can be called participatory taxes.
An analysis of a second phase of local taxes indicates some autonomies change the purpose of taxation from charging for water resources to charging to prevent global warming. In conclusion, a local tax isn't suitable as a new fund to share the benefits.
JEL Classification: H71, Q23, Q28
