In an attempt to tackle the environmental imbalances produced by the excesses of the global economy, the great contemporary legal systems are gradually evolving towards remedial intervention models of a different nature, in line with environmental sustainability policies. To encourage this trend, the OECD has qualified interventions aimed at environmental protection all measures that affect the choices between different technological or consumption alternatives, through the modification of convenience in terms of private costs and benefits. Within these coordinates, a strategic position is assuming environmental taxation which, supported by a widespread cultural orientation, can help to prevent, eliminate or reduce polluting activities through a complex of taxes, tariffs, fees, contributions and other services imposed owed by the polluting manufacturer or user. In this context, the role of environmental taxation can be truly decisive to discourage pollution. Environmental taxes and eco-incentives are frequently used by the Member States, whose domestic laws give more importance to “green taxation”, inspired by EU principles. For the future, we can hope for greater coordination of environmental taxation within the EU, through a rethinking of it, with a view to improving European integration policies in order to develop a uniform response to the current economic-financial crisis and favor economic growth.

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Edukacji i Nauki w ramach Programu „Społeczna Odpowiedzialność Nauki II” pt. „Współczesny obraz społeczeństwa polskiego w nauce i debacie publicznej”