TAXATION OF ACTIVITIES WITH ENVIRONMENTAL IMPACT

Georgiana Chiţiga and Silvia Elena Isachi
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Georgiana Chiţiga: “Victor Slăvescu” Centre for Financial and Monetary Research, Romanian Academy
Silvia Elena Isachi: “Victor Slăvescu” Centre for Financial and Monetary Research, Romanian Academy

Journal of Financial and Monetary Economics, 2014, vol. 1, issue 1, 228-233

Abstract: The study has as starting point the need to stringent of taking position to establish financial responsibility for the environmental damages. Taxation of the activities with environmental impact is one of the tools used for achieving environmental objectives. Therefore necessity of balancing between the pressing need of environmental protection and the pressures engendered of the socioeconomic need, the means by which this tool can be used as efficiently represents a particularly complex problem. It requires addressing the issues that in view the opportunity of using tax instruments absolutely necessary to be able to change the model of activities with environmental impact.

Keywords: environmental taxes; activities with environmental impact; tax instruments; difficulties (search for similar items in EconPapers)
JEL-codes: Q50 Q56 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:vls:rojfme:v:1:y:2014:i:1:p:228-233

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