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Environmental Taxation And The Polluter Pays Principle In The EU

Svetlana Gercheva ()
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Svetlana Gercheva: Varna University of Economics

Business & Management Compass, 2012, issue 3, 60-71

Abstract: In view of the global and long - term nature of the cause of environmental protection, the polluter pays principle retains its topicality, despite the fact that it was originally formulated 40 years ago. Like the majority of principles it, too, sounds attractive, but is also rather general. The article is an attempt at analyzing specifically its practical realization following the example of the environmental taxation tools in the EU and their built - in aspects of effectiveness and justice.

JEL-codes: E60 (search for similar items in EconPapers)
Date: 2012
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