scholarly journals Environmental taxation in the European Union: Are there common trends?

2022 ◽  
Author(s):  
Francisco J. Delgado ◽  
Jaume Freire-González ◽  
Maria J. Presno
Keyword(s):  
European Union ◽  
Environmental Taxation ◽  
The European Union ◽  
Common Trends

Transfers as a Means to Combat European Spillovers

2005 ◽  
Vol 225 (6) ◽  
Author(s):  
Dirk T.G. Rübbelke ◽  
Eytan Sheshinski
Keyword(s):  
European Union ◽  
Environmental Policy ◽  
European Countries ◽  
Environmental Taxation ◽  
Eastern European ◽  
The European Union ◽  
Accession Countries ◽  
Eastern European Countries ◽  
The Eu

SummaryIn 2004, there was a further enlargement of the European Union. Among the new member countries are eight Central and Eastern European countries. Especially the accession countries located directly at the border to the EU generate significant environmental spillovers harming the Union. These spillovers are mitigated but not deleted by the enlargement regulations.In this paper we will therefore analyze an instrument which may further diminish the spillover problems: transfers, which are conditional on a tightening of environmental policy in the accession countries. The environmental policy considered is the policy of environmental taxation.

scholarly journals SECURITIZATION OF SEARCH AND RESCUE AT SEA: THE RESPONSE TO BOAT MIGRATION IN THE MEDITERRANEAN AND OFFSHORE AUSTRALIA

2018 ◽  
Vol 67 (2) ◽  
pp. 315-351 ◽  
Author(s):  
Daniel Ghezelbash ◽  
Violeta Moreno-Lax ◽  
Natalie Klein ◽  
Brian Opeskin
Keyword(s):  
European Union ◽  
Asylum Seekers ◽  
Search And Rescue ◽  
Border Security ◽  
The European Union ◽  
Legal Regime ◽  
Common Trends ◽  
Unique Challenge ◽  
State Practice ◽  
The Mediterranean

AbstractThis article compares the law and practice of the European Union and Australia in respect to the search and rescue (SAR) of boat migrants, concluding that the response to individuals in peril at sea in both jurisdictions is becoming increasingly securitized. This has led to the humanitarian purpose of SAR being compromised in the name of border security. Part I contrasts the unique challenge posed by SAR operations involving migrants and asylum seekers, as opposed to other people in distress at sea. Part II analyses the relevant international legal regime governing SAR activities and its operation among European States and in offshore Australia. Part III introduces the securitization framework as the explanatory paradigm for shifting State practice and its impact in Europe and Australia. It then examines the consequences of increasing securitization of SAR in both jurisdictions and identifies common trends, including an increase in militarization and criminalization, a lack of transparency and accountability, developments relating to disembarkation andnon-refoulement, and challenges relating to cooperation and commodification.

Environmental taxation in the European Union—Analysis, challenges, and the future

2013 ◽  
Vol 5 (4) ◽  
pp. 043129 ◽  
Author(s):  
Mirjana Golušin ◽  
Olja Munitlak Ivanović ◽  
Sanja Filipović ◽  
Andrea Andrejević ◽  
Jelena Djuran
Keyword(s):  
European Union ◽  
Environmental Taxation ◽  
The European Union ◽  
The Future

scholarly journals Environmental taxation and the need for tax limits in the EU legal system = Fiscalidad ambiental y la necesidad de límites tributarios en el ordenamiento jurídico de la UE

2018 ◽  
Vol 10 (2) ◽  
pp. 497
Author(s):  
Carlos María López Espadafor
Keyword(s):  
European Union ◽  
Point Of View ◽  
Environmental Taxation ◽  
The European Union ◽  
Member States ◽  
Mineral Oils ◽  
State Taxes ◽  
Fiscal Pressure ◽  
Almost All ◽  
Fiscal Harmonization

Abstract: In spite of the fact that almost all the European Union member States have similar princi­ples of tax justice, there is not an express specification about them in the Primary Law of the Union. The institutions of the European Union have some tax competences given by their member States, specially highlighting fiscal harmonization of certain state taxes. The tax harmonization directives, despite this lack of express specification, cannot forget these principles of tax justice. The argument of the environmental taxation of hydrocarbons has been used to increase the fiscal pressure over the gasoline until a point where its legitimacy should be discussed, not only from the constitutional point of view, but also from the Euro­pean Union Treaties. Individual States are not the only ones responsible for this situation but also European Union institutions are, since the tax on mineral oils has been harmonized by European Union directives.Keywords: environmental taxation, European Union, limits.Resumen: A pesar del hecho de que en la mayoría de los Estados miembros de la Unión Europea existen unos principios de justicia tributaria similares, no existe una especificación expresa de éstos en el Derecho Originario de la Unión. Las instituciones de ésta tienen determinadas competencias en materia tributaria atribuidas por sus Estados miembros, especialmente en relación a la armonización fiscal de ciertos impuestos estatales. Las directivas de armonización fiscal, a pesar de esta falta de especificación expresa, no pueden olvidar estos principios de justicia tributaria. El argumento de la fiscalidad ambiental de los hidrocarburos ha sido utilizado para incrementar la presión fiscal sobre los carburantes hasta un nivel con respecto al cual sería discutible su legitimidad, no sólo desde el punto de vista constitucional, sino también desde la perspectiva de los Tratados de la Unión Europea. Los Estados individualmente considerados no son los únicos responsables de esta situación, sino que también lo son las instituciones de la Unión Europea, desde el momento en que la imposición sobre hidrocarburos se encuentra armoni­zada conforme a directivas de la Unión.Palabras clave: fiscalidad ambiental, Unión Europea, límites.

scholarly journals Formation of the incentive role of the environmental tax in Ukraine

2021 ◽  
pp. 95-99
Author(s):  
A Uzhva ◽  
S Belinska ◽  
N Rudenko
Keyword(s):  
European Union ◽  
Environmental Protection ◽  
Integrated System ◽  
Environmental Taxation ◽  
Tax Burden ◽  
Environmental Tax ◽  
The European Union ◽  
Association Agreement ◽  
The Impact

Purpose. Developing trends for increasing the effectiveness of environmental tax as an institutional means of environmental protection and optimization of the tax burden. Methodology. A set of scientific methods and approaches was used in the research, which provided an opportunity to form a conceptually integrated scientific work. For this purpose, the following was used: content analysis method to study the regulatory framework of the environmental tax; abstract-logical approach to analyze the differences between the revenues of the environmental tax to the budget and the amount of funds planned and funds spent on environmental protection; integrated system approach to compare environmental taxation in the European Union and Ukraine; method of logical generalization to make proposals on how to increase the efficiency of the environmental tax, optimize the tax burden and align with Ukraines international obligations. Findings. A comparative analysis of environmental taxation in the European Union and Ukraine is conducted. The existing differences by types of environmental tax, the share of these types in the total amount of environmental tax and the purpose of environmental taxation in European countries and Ukraine are indicated. The dynamics of ecological tax revenues to the State budget and budget expenditures for environmental protection is studied. Trends in the dynamics of taxation, in particular, in creating a gap between revenues and expenditures are established. There is a tendency to form a significant gap in the amounts of environmental tax paid by enterprises. It is stated that only ten enterprises pay more than half of the countrys environmental tax. Originality. The necessity of formation of the role of ecological taxes stimulating preservation of the environment is pointed out and particular directions of formation of such incentives are offered. Proposals for environmental tax policy have been developed. It is stated that the increase in the environmental tax should be consistent with the overall tax burden per capita. Increasing the environmental tax also requires a preliminary detailed analysis of how the impact of its increase will affect each large enterprise and industry and determination of approaches to increasing the environmental tax differentiated according to transparent principles. Practical value. Recommendations are provided on how to increase the efficiency of the environmental tax as an institutional means of environmental protection, specific steps are proposed to optimize the tax burden and promote the norms approved by the Paris Climate Agreement and the Association Agreement with the EU.

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