7. Trends and perspectives of the environmental taxes

Author: Nadezhda Blagoeva


The environmental taxes have been a main focus of the European environmental policy in the last few years. Well-structured and balanced, they could not only generate bget revenues. In the same time with their fiscal function, they can change the production, the consumption and the behaviour of the economic agents, directing them to the more rational use of the environment.
The relatively small share of the environmental taxes indicates that the potential for using this economic instrument is not well deployed. The data shows that the energy taxes, followed by the transport taxes, are among the most commonly used ones in the European countries. The pollution taxes and resources are less common. All these arguments imply the need for a greater focus on the environmental taxes. They also have the other benefits as for example low administrative burden and compliance costs. The increasing of their share could contribute to shifting the tax burden from income taxation, which to the biggest extent distorts the behaviour of the economic agents.

Keywords: environmental taxes, energy taxes, transport taxes, pollution and resource taxes