Vanina Adoriana Boglea, Mihaela Ioana Iacob
This paper provides an overview of using fiscal policy as a key to a more sustainable development. Sustainable development is the concept of maintaining a delicate balance between the human need to improve lifestyles and feeling of well-being on one hand, and preserving natural resources and ecosystems, on which we and future generations depend. One of the methods already put into practice by some of the developed countries, which could be a saving solution for improving the environmental quality, is the fiscal policy, guided in this respect. The development of environmental tax revenue is currently subject to opposite forces; on the one hand, policymakers give high priority to environmental protection, a trend which may grow even stronger as attention focuses on the threat from global warning; on the other, greater reliance on policy instruments other than taxes, such as emissions trading, and growing political pressure to accommodate the strong increases in the oil price recorded in the last few years by reducing taxation of energy. Environmental taxes can be divided into three categories: energy taxes, transport taxes (taxes on vehicles) and pollution/resources taxes. These belong to the category of indirect taxes or consumption taxes. Environmental taxes are not a significant percentage of GDP in most EU countries. In 2007, revenues from environmental taxes in the EU-27 accounted for 2,5 % of GDP and for 6,2 % of total revenues. The role of environmental taxes remains one marginal in most EU Member States. However, some Member States, like Denmark and The Netherlands achieved significant share of environmental tax in relation to GDP. I consider that as the environmental taxes are concerned, the evolution registered in the European Union, has not yet reached the desired results. Therefore, the effects of taxation in the European Union, regarding environmental protection cannot be assessed as satisfactory. There are therefore necessary the community’s efforts in this respect, from overcoming the dialogue state and adopting measurements that are accepted by all member states.
environmental taxation; pollution taxation; "green" taxes
Presentation: oral