Circular Economy, Ecological Transition and Taxation Models

From a perspective of environmental sustainability and climate neutrality, according to the auspices of the 2015 Paris Agreement, over time, the attention of the European legislator has focused on economic models of production, supporting the transition from a "linear economy" system to a "circular economy" paradigm, also through the use of fiscal lever. This evolution has been a harbinger of great opportunities, as, in ironing out diseconomies and reducing waste, has favored a virtuous ecological transition and oriented production in the direction of sustainability and respect for the environment, offering economic operators the possibility of becoming more competitive and obtaining considerable advantages. To this end, the dimension of a promotional taxation cannot fail to assume particular importance, characterized by the metamorphosis from a linear taxation system to a circular taxation paradigm: the first, dominated by the principle of fiscal neutrality, loses sight of the extra-fiscal purposes to attribute importance only to those of revenue, ending up financing expenditure for expenditure and even waste; the second, through the imposition of waste and the use of fiscal eco-incentives, tends to encourage reuse and recycling, fully implementing the circular economy paradigm.