PhD. Claudia CĂPĂŢÎNĂ
Student Irina ALECSANDRU
Student Cristina RADU
„Hyperion” University – Bucharest
Abstract
Establishment of environmental taxes, called green taxes or eco-taxes, are ways to internalize the environmental costs in the prices of goods or services, causing producers and consumers to use resources more efficiently and sustainably.
Green taxes or Pigovian taxes, named after their inventor, Arthur Pigou are known as sin taxes and when are applied to the “sin” of pollution they may be called environmental taxes or eco-taxes.
Sustainable development can not be sustained without the existence of adequate measures and effective for protection of the environment. The polluter pays principle is a principle embraced by all countries from the desire do not deplete environmental resources, some of which being non-renewable resources, to be used by future generations.
Polluters are both individuals and legal entities who must to respond in one way or another for their irresponsible actions, compensating damages, protecting the environment and paying damages for any casualties.
Green taxes can generate a tax reform. Any responsible person will try to manage in another way the resources when has to bear consequences. In this regard, the environment can be protected more effectively and more cost effective for citizens. The effects of irresponsible actions of some of us not only affect the environment but also all animals and vegetable bodies inclusive people.
