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Objectives Of The Circular Economy: Environmental Fiscal Policies To Ensure Sustainable Development

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  • PICIU GABRIELA CORNELIA

    (CENTRE FOR FINANCIAL AND MONETARY RESEARCH VICTOR SLAVESCU)

Abstract

The article provides an overview of the current situation regarding environmental taxation in EU member states, and examines recent developments in their use. The tax system in the U.E. undergoes regular structural analyzes in order to improve and adapt to ever-changing conditions and in line with the objectives and policies of the Member States. The article presents the current tax system, in order to highlight the advantages,it offers: stable and sufficient resources, but also the major existing disadvantages: a complete lack of visibility and reduced links with European Union policies. The examination of the tax structures according to the type of tax illustrates the relative importance of the different fiscal instruments used in increasing revenues and the distribution of autonomous financial resources between the constituent elements of thestate apparatus, respectively the breakdown of taxes on consumption, labor and capital allows an assessment of how the tax burden is distributed between different factors. In addition, environmental taxes and property taxes are specifically examined, as they are subject to increased control.

Suggested Citation

  • Piciu Gabriela Cornelia, 2020. "Objectives Of The Circular Economy: Environmental Fiscal Policies To Ensure Sustainable Development," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 216-220, October.
    • Handle: RePEc:cbu:jrnlec:y:2020:v:5:p:216-220
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    References listed on IDEAS

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