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The Environmental Stamp - Form Without Substance Or Substance Without Form?

Author

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  • Roxana Elena Lazar

    (Ph.D., Lecturer at „Mihail Kogalniceanu” University, Iasi, Romania;)

Abstract

The tax system regarding the registration / re-registration of vehicles in EU Member States is heterogeneous. Europeanization and globalization advocate for the environmental stamp likely to stop the ongoing development of the business environment and economic growth, and for the materialization of freedom of movement of workers. Thus, double taxation corroborated with excessive taxation of European re-registration of a vehicle used in another EU Member State (Overcharge) is likely to question the effectiveness of the single market in terms of free movement of goods. The policy directed towards the taxation of registration of a used vehicle in another EU Member State should be linked to the real purchasing power of Romanians, so that this environmental stamp respects the Romanian citizen.

Suggested Citation

  • Roxana Elena Lazar, 2013. "The Environmental Stamp - Form Without Substance Or Substance Without Form?," Buletin Stiintific - Scientific Bulletin, Published by Cugetarea and indexed by Lumen Department of Economics on Behalf on Mihail Kogalniceanu University, vol. 22(1), pages 49-57.
    • Handle: RePEc:lum:rev5rl:v:22:y:2013:i:1:p:49-57
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    More about this item

    Keywords

    environmental stamp; double taxation; European Union; single market;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate

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