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L’Harmonisation De La Fiscalité Environnementale Dans L’Union Européene : Une Étude Comparative


  • Toma Elena

    () (Universitatea Alex. Ioan Cuza, Facultatea de Economie si Administrarea Afacerilor)


Environmental protection issues took magnitude in recent years, being included on the list of priorities of the European Union. To reduce the negative externalities, a solution of compromise is taxing products whose consumption or production creates pollu

Suggested Citation

  • Toma Elena, 2009. "L’Harmonisation De La Fiscalité Environnementale Dans L’Union Européene : Une Étude Comparative," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 401-407, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:401-407

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    harmonisation fiscale; fiscalité environnementale; écotaxes; droit d’accise; revenu fiscal;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies


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