ALLENA MARCO / COMELLI ALBERTO
This book contains a number of scientific contributions on some particularly relevant and topical issues in the field of environmental taxation at international level. The common thread linking these contributions is that taxation is very important in the context of ecological transition, circular economy and environmental protection - in its various facets - also for the benefit of future generations. The contribution that environmental taxation can concretely provide to achieve these goals in the shortest possible time stands out.
All taxes within the tax system and not just one - especially consumption (but also income) taxes should be oriented in the direction of fostering ecological transition, by hindering ongoing climate change. Just think of the carbon tax, the plastic tax, the taxes on municipal solid waste and those on noise pollution. In other words, there are numerous taxes (some at local level and others at national level) that can contribute to achieving environmental goals and each of them is important and must be enhanced and based on the specific tax implementation assumption, in such a way as to incentivise ecological transition.
