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Tax provisions with a potential impact on environmental protection
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Tax provisions with a potential impact on environmental protection

Tax provisions with a potential impact on environmental protection

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The EU's fifth environmental action plan stressed the need to rationalize Member State tax systems in a more environmentally friendly way, moving the burden from labour and capital to resources and environmental protection. This report details the background to these aims and assesses the potential for environmental taxation, with analyses of key sectors such as transport, energy, industry and agriculture. An annex provides an overview of the situation in each Member State.
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ISBN 92-827-9818-6
Numru tal-Katalogu CR-03-97-927-EN-C
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ISSN ISBN 92-827-9818-6 DOI Numru tal-Katalogu CR-03-97-927-EN-C
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