Environmental taxation in Italian fiscal federalism
Titolo Rivista ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT
Autori/Curatori Caterina Verrigni
Anno di pubblicazione 2013 Fascicolo 2013/2 Lingua Inglese
Numero pagine 17 P. 43-59 Dimensione file 326 KB
DOI 10.3280/EFE2013-002004
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In order to achieve environmental objectives, which have become more and more integrated on an international, EU and national basis, member countries have implemented fiscal mechanisms that orient tax professionals to behaviors more compatible with the environment in relation to different levels of government. In accordance with the principles contained in the Law for the implementation of Italian fiscal federalism (Law 5.5.2009, n. 42), various Regions, in accordance with levels of environmental protection set by the government throughout the country, could set a path for the establishment of regional laws on tax matters related to local authorities in their territory. This would give them some independence to achieve their objectives.
Keywords:Taxes ‘for environmental purposes’ vs taxes with ‘indirect environmental function, Ability to pay, ‘Who pollutes pays’ principle, Constitutional analysis
Jel codes:K32
- Environmental taxes and green fiscal reform in Italy: An update Andrea Zatti, in ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT 1/2019 pp.31
DOI: 10.3280/EFE2018-001003
Caterina Verrigni, Environmental taxation in Italian fiscal federalism in "ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT" 2/2013, pp 43-59, DOI: 10.3280/EFE2013-002004