The paper first presents the most updated evidences of the regulation and the environmental taxation debate, then it proceeds to distinguish and to catalog the various environmental taxes; afterwards, it focuses on some regional and local taxes; in addition, in order to overcome the contradictions that the tax debate has aroused, it put forward to summarize the environmental taxes under the aegis of art. 53 of the Italian Constitution, in order to encourage public policy activities.
Ambiente: piccoli tributi crescono
AULENTA MARIO
2020-01-01
Abstract
The paper first presents the most updated evidences of the regulation and the environmental taxation debate, then it proceeds to distinguish and to catalog the various environmental taxes; afterwards, it focuses on some regional and local taxes; in addition, in order to overcome the contradictions that the tax debate has aroused, it put forward to summarize the environmental taxes under the aegis of art. 53 of the Italian Constitution, in order to encourage public policy activities.File in questo prodotto:
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