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Insights and issues of the environmental fiscal reform

Simona Frone () and Andreea Constantinescu ()

Romanian Journal of Economics, 2021, vol. 52, issue 1(61), 102-135

Abstract: The paper addresses the importance and impacts of an Environmental Fiscal Reform, as a solution to foster environmental protection and to mitigate economic and social issues, promoting a sustainable development. First there are stated some public economics conceptual grounds, followed by objectives and trends of environmental taxes in the European Union and in Romania. Next sections deal with the importance and necessity of the Environmental Fiscal Reform, emphasizing main challenges and perspectives of the EFR in Romania and the EU, in spite of delicate socio-economic issues and other goals.

Keywords: environmental; tax; reform; double dividend (search for similar items in EconPapers)
JEL-codes: H23 H30 Q58 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ine:journl:v:52:y:2021:i:61:p:102-135

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