Tax tools of environmental protection

To address the environmental emergency, the legislature has adopted several instruments, including taxation, to implement a policy of sustainable government territory: tributes with incentive function of deterring or revenue; direct subsidies to reduce pollution and to fund services or works of environmental remediation; deposits, consisting in surcharges from the sale of polluting products, which can be returned in case of collection and recycling; penalties and other deterrents, imposed on those who carry out activities harming the environment; forms of market intervention, functional put brakes to polluting productions or to encourage renewal of production processes; tradable permits and pollution rights, made available to big polluters, for predetermined amounts, subject to alienation. In this perspective, the environmental tax is to discourage the polluting emissions, consumption of products or environmental weeds and limited resources or renewable, not through direct taxation instruments, aimed at hitting the income from non-retractable conduct environmentally, or encumbrances indirect techniques, which affect the consumption of polluting products.