ENVIRONMENTAL TAXES BETWEEN ECOLOGICAL PROTECTION AND FISCAL BALANCE: NATIONAL AND EUROPEAN PERSPECTIVES
ENVIRONMENTAL TAXES BETWEEN ECOLOGICAL PROTECTION AND FISCAL BALANCE: NATIONAL AND EUROPEAN PERSPECTIVES

Summary/Abstract: "Environmental taxes are a fiscal instrument increasingly used in the European Union to combine the objectives of environmental protection with those of economic sustainability and budgetary balance.The article analyzes the role of environmental taxes within the national and European fiscal system, highlighting how they contribute to reducing polluting activities, promoting green innovation and generating public revenues. In the context of the Stability and Growth Pact and the transition to a green economy, environmental taxes are analyzed both as environmental policy levers and as elements of a more flexible fiscal reform, adapted to current socio-economic realities. The study also includes as a methodology a comparative analysis between environmental taxes, VAT and GDP, highlighting their mutual influences, correlations and historical trends, as well as a SWOT assessment based on the case of Romania and other EU Member States.The article's conclusions highlight both the benefits of these taxes in guiding economic behavior and supporting sustainable investments, as well as the challenges related to tax fairness and consistent implementation at the European level."

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