Gabriela Cornelia Piciu

Assessing the Impact and Effectiveness of Environmental Taxes

Abstract In this article we defined and developed a method of evaluating and adapting of the impact and the efficiency of environmental taxes, taking in account the budgetary criteria in the aspect of sufficiency terms of stability. This method was applied to the main environmental taxes having as its main objective: efficient taxes in terms of visibility and operating costs, efficient allocation of resources and equity application on vertical and horizontal with a focus on achieving the correct contributions. Behind research found that the evolution method cyclical phases, characterized by an evolution of implementation, self-evaluation and improvement of the main environmental taxes in order to ensure a superior quality in their application and to mitigate environmental impacts. Environmental taxes are an important field of future Fiscality for the countries of the world, having as the main objective environmental protection as well as a stimulating healthy economy, simultaneously rising budget for the country funds and with the economic involvement.

Trends in the Evolution of Environmental Taxes

Abstract This paper highlights the paramount importance of using taxes as an instrument of obtaining the correct price on the spot, but also of imposing the positive effects of development, desired and backed by political will and scientific basis. An adequate development of the environmental taxes cannot be done without a vast collaboration between specialized organs in finance, vast scientific research in the field, with the positive approach of the political parties, national governments and unions that are integrated on a global scale. The European Union Fiscality is of 40%, with big differences between the member states, we can observe a trend for the implementation and development of environmental taxes in the majority of the member states, following the experience of the more developed states that have a more sophisticated fiscal system. Interest generated from environmental taxes is their intentions for implementing the European Union. Romania has to ensure compatibility with the union and financial systems at the same time to have a border harmonization of taxes. It is important to prevent economic destabilization of the border regions and prevent aberrant economic processes.