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1. Fundamentals of environmental taxation
There are several ways of combating pollution. The first is normative: texts, whether international conventions, laws or regulations, are adopted to regulate or prohibit polluting products or activities. The second is judicial: the polluter is brought before a judge, where he or she must account for his or her actions and make reparation, according to various liability regimes. The third is economic: companies exchange quotas in return for payment. The fourth is fiscal. None of these means is sufficient on its own to eliminate pollution once and for all; they need to be combined to multiply the chances of achieving results.
Traditionally, taxation has been used as an instrument to influence behavior. The idea is to tax behavior deemed harmful in such a way that the taxpayer prefers to give it up rather than continue paying the...
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Fundamentals of environmental taxation
Tax on energy consumption
Bibliography
Standards and norms
- Energy management. 32 p., ISO, https://www.iso.org/fr/standard/69426.html - ISO 50001 - 2018
Regulations
Law no. 95-101 of February 2, 1995 on strengthening environmental protection (JORF no. 29 of February 3, 1995).
Loi n° 2008-757 du 1 er août 2008 relative à la responsabilité environnementale et à diverses dispositions d'adaptation au droit communautaire dans le domaine de l'environnement, known as the "Barnier law" (JORF n° 0179 du 2 août 2008)....
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