Rolul impozitelor de mediu în finanţarea programelor de protecţia mediului
The role of environmental taxes in financing environmental protection programs

Summary/Abstract: The main ideas in this article were presented at the tenth edition of the National Conference on Fiscal Law, organized in Timisoara on October 13 14, 2023. The purpose of the presentation, later developed in this article, was to launch a new topic of debate, which seems to be ignored in Romania, namely what fiscal measures must be taken at national level for Romania to obtain the public funds necessary for the implementation of the Union environmental objectives. Being a work in the field of tax law, we did not intend to carry out an analysis of environmental policy, but we only introduced some general elements necessary to emphasize the importance of the topic on the environmental taxes. In this article, we found it useful to start with the first step, namely, to identify what environmental taxes are currently in force in EU, whether Romania has adopted such taxes and how it uses them, with the hope that in the future the national legislator will correct some of the errors identified in this analysis.

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