期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2020
期号：5
页码：30-37
语种：English
出版社：Academica Brâncuşi
摘要：EU environmental policies address a number of issues related to the use of the environment and resources, increasingly in line with the circular economy model. Ensuring the optimal functioning of the circular economy and the achievement of sustainable development goals requires, in addition to appropriate environmental protection policies, up-to-date legislation, but above all a well-developed taxation to enable these goals to be achieved. Thus, the article aims to highlight the latest trends in environmental taxation in Romania and at the level of some European Union countries, implicitly at the level of the EU27 average for the period 2008-2018. The results of the analysis show that there are many areas that need improvements in environmental taxes, both at the level of advanced EU countries and especially at the level of Romania. Thus, at the level of Romania, there is felt the need to introduce taxes in order to allow a better management of resources, but also environmental taxes to determine the dramatic reduction of air and water pollution.
