THE ENVIRONMENTAL STAMP - FORM WITHOUT SUBSTANCE OR SUBSTANCE WITHOUT FORM?

Roxana Elena Lazar ()
Additional contact information
Roxana Elena Lazar: Ph.D., Lecturer at „Mihail Kogalniceanu” University, Iasi, Romania;

Buletin Stiintific - Scientific Bulletin, 2013, vol. 22, issue 1, 49-57

Abstract: The tax system regarding the registration / re-registration of vehicles in EU Member States is heterogeneous. Europeanization and globalization advocate for the environmental stamp likely to stop the ongoing development of the business environment and economic growth, and for the materialization of freedom of movement of workers. Thus, double taxation corroborated with excessive taxation of European re-registration of a vehicle used in another EU Member State (Overcharge) is likely to question the effectiveness of the single market in terms of free movement of goods. The policy directed towards the taxation of registration of a used vehicle in another EU Member State should be linked to the real purchasing power of Romanians, so that this environmental stamp respects the Romanian citizen.

Keywords: environmental stamp; double taxation; European Union; single market (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ceeol.com/aspx/issuedetails.aspx?issuei ... b8-b997-646214d8e7dc (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lum:rev5rl:v:22:y:2013:i:1:p:49-57

Access Statistics for this article

More articles in Buletin Stiintific - Scientific Bulletin from Published by Cugetarea and indexed by Lumen Department of Economics on Behalf on Mihail Kogalniceanu University
Bibliographic data for series maintained by Antonio Sandu ().