Environmental protection resources: a multi-level analysis

Abstract

The study explores “The resources for environmental protection: a multi-level analysis”, reconstructing the problem and the main evidence developed in the text. The agreement reached in the Conference on Climate Change held in Paris last December has returned to light the spotlight on the need to protect the environment in order to adopt a sustainable development model (1). Since the year 2012 there has also been a sharp increase in the jet of the air excise on electricity whose rate has been increased to an extent corresponding to the additional municipal and provincial suppression to the excise (2). It emerges, therefore, as these levies end up in order to flow into general taxation with little perspectives of re-use for environmental purposes (Ermini et al., 2013). From the analysis of the jets of environmental taxes, therefore, there is a strong prevalence of the taxation of air pollution aimed at countering air pollution: in a tax assignment perspective, the taxation of emissions in the air competes with the State due to the diffusion of pollution at a supra-territorial level. In implementation of the principle “the polluter pays”, instead, it would be necessary to bind increasing quotas of environmental taxes in order to restore the situation before and also to encourage environmentally correct behaviour.

Keywords

environment; Public finance; energy; waste disposal; tourism tourism; Italy

JEL codes

Q58; Q56; Q01