Avances comunitarios en materia medioambiental: Los impuestos verdes como instrumento recaudador

Abstract

The aim of this paper is to show the gradual advances that have been made in the Community framework on environmental issues, oriented towards a sustainable economy and integration of environmental policy with other policies. Among the instruments available have articulated a series of environmental taxes designed around three major ecological tax figures that make up the “green” fiscal policy, such as energy taxes on transport and pollution and natural resources. Quantitative analysis in reference to the volume of tax collection shows that there is a large leeway to act efficiently on the levels of environmental taxation