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Reasons And Prospects Of The Environmental Fiscal Reform In The European Union

Author

Listed:
  • Simona, Frone

    (PhD., Senior Researcher II, Institute of National Economy)

  • Florina, Popa

    (PhD., Senior Researcher III, Institute of National Economy)

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.

Suggested Citation

  • Simona, Frone & Florina, Popa, 2019. "Reasons And Prospects Of The Environmental Fiscal Reform In The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 45(3), pages 169-177.
    • Handle: RePEc:brc:journl:v:45:y:2019:i:3:p:169-177
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    References listed on IDEAS

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    1. Magdalena Radulescu & Crenguta Ileana Sinisi & Constanta Popescu & Silvia Elena Iacob & Luigi Popescu, 2017. "Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory," Sustainability, MDPI, vol. 9(11), pages 1-20, October.
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    More about this item

    Keywords

    environmental; fiscal; reform; taxation; double dividend; labour;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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