Autore: Verrigni, Caterina
Titolo: Environmental taxation in Italian fiscal federalism
Periodico: Economics and policy of energy and environment
Anno: 2013 - Fascicolo: 2 - Pagina iniziale: 43 - Pagina finale: 59

In order to achieve environmental objectives, which have become more and more integrated on an international, EU and national basis, member countries have implemented fiscal mechanisms that orient tax professionals to behaviors more compatible with the environment in relation to different levels of government. In accordance with the principles contained in the Law for the implementation of Italian fiscal federalism (Law 5.5.2009, n. 42), various Regions, in accordance with levels of environmental protection set by the government throughout the country, could set a path for the establishment of regional laws on tax matters related to local authorities in their territory. This would give them some independence to achieve their objectives.




SICI: 2280-7659(2013)2<43:ETIIFF>2.0.ZU;2-N
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