REASONS AND PROSPECTS OF THE ENVIRONMENTAL FISCAL REFORM IN THE EUROPEAN UNION
Autor (i): Simona, Frone; Florina, Popa
JEL: H30, H230, Q580
Cuvinte cheie: environmental, fiscal, reform, taxation, double dividend, labour
Abstract:
In this paper we resume research on the importance and effects of a possible Environmental Fiscal Reform in the European Union member states, as a possible solution to foster sustainable economic development and the transition towards a green economy in Europe. Therefore, we first state some principles of the law concerning the environment and analyse the main features of the environmental taxes, as well as their trends and particularities in the EU countries, including Romania. The next section reminds the debate on the double dividend paradigm, conceptually clarifies the term and the underlying reasons for implementing an Environmental Fiscal Reform. We are now able to figure and analyse in the next section, the main objectives, prospects and issues of implementing this type of fiscal reform in the European Union. In the end are some conclusions and recommendations to highlight some of the most important and current features of environmental taxes which may be used in the Environmental Fiscal Reform to efficiently and more or less directly address most environmental, economic, and social issues.
In this paper we resume research on the importance and effects of a possible Environmental Fiscal Reform in the European Union member states, as a possible solution to foster sustainable economic development and the transition towards a green economy in Europe. Therefore, we first state some principles of the law concerning the environment and analyse the main features of the environmental taxes, as well as their trends and particularities in the EU countries, including Romania. The next section reminds the debate on the double dividend paradigm, conceptually clarifies the term and the underlying reasons for implementing an Environmental Fiscal Reform. We are now able to figure and analyse in the next section, the main objectives, prospects and issues of implementing this type of fiscal reform in the European Union. In the end are some conclusions and recommendations to highlight some of the most important and current features of environmental taxes which may be used in the Environmental Fiscal Reform to efficiently and more or less directly address most environmental, economic, and social issues.
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