THE LEVYING OF ENVIRONMENTAL TAXES ON WASTE PRODUCTS IN THE MEMBER STATES OF THE EUROPEAN UNION
Journal Title: Порівняльно-аналітичне право - Year 2016, Vol 1, Issue
Abstract
The article substantiates the key provisions regarding the collection of environmental taxes on waste products in the member States of the European Union. Found that despite significant differences in the types and the amount of such taxes, as well as various kinds of resistance, the member States of the European Union continue to expand their use in relation to environmentally relevant tax bases. First of all they concern a large range of pollutants.It is revealed that the base are two schemes of compensation of the negative impact of the taxable products in the environment: differentiated taxes (premium or discount the price accordingly on waste and environmentally friendly or less environmentally harmful products) and Deposit refund (payment of Deposit payment for buying a potentially polluting substances, which is refunded when the products or their remains will be returned for recycling or disposal).
Authors and Affiliations
А. І. Сабовчик
Keywords
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- EP ID EP491307
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