espanolLas categorias tripartitas del tributo —impuestos, tasas y contribuciones especiales— son las que en la practica actuan como instrumento economico en el logro de los objetivos de politica ambiental. Como comprenden institutos tributarios distintos, cada uno interviene en tales propositos de manera diferente, conforme a la respectiva descripcion juridica del hecho imponible que la legislacion fi scal establece para el nacimiento de la obligacion impositiva. Esto hace que de forma generalizada, y desde la perspectiva del Derecho tributario, no puedan catalogarse como fi guras efi cientes en la preservacion del recurso natural. La fi scalidad ambiental no limita su desarrollo a las anteriores categorias, ha integrado nuevas que hasta el momento no hacen parte de la gama de especies que contempla el Derecho tributario. El legislador —al gozar de plena autonomia— ha vinculado las nuevas con las clasicas, favoreciendo, incluso, la aproximacion y mixtifi cacion de las categorias ya existentes. Situacion que ha generado polemicas doctrinales, por las implicaciones juridicas que representa tener fi guras con ropaje tributario, sin realmente serlo. EnglishThe tax tripartite categories— taxes, rates and special contributions— are those that in the practice act as economic instruments for the achievement of environmental policy aims. Since they cover different tributary institutes, each one intervenes in such intentions in a different way in accordance with the respective legal description of the taxable event established by the fiscal legislation for the appearance of the tax rate . This causes that, in a generalized way, and from the perspective of Tax Law, they cannot be catalogued as efficient figures in the preservation of the natural resource. The environmental tax system, nevertheless, does not limit its development to the previous categories. It has integrated new categories that, up to this moment do not constitute a part of the range of species contemplated in Tax Law. The legislator —enjoying full autonomy— has linked the new ones with the classic ones, favoring, even, the approximation and the mixture of the already existing categories. This situation has generated doctrinal controversy, because of the legal implications of having legal figures with tributary apparel, without really being so.