Ecological Transition through the Fiscal Instruments

Environmental policy represents a key issue in contemporary socio-economic structures, destined to impact all legal disciplines and, in particular, the field of taxation. As is well known, this latter field has gradually assumed a decisive role in the ecological transition phase, primarily due to the influence of European thought and international studies, which have significantly shaped both the understanding of taxation and the role it is expected to play in the ecological transition process. Environmental taxation, in all its forms, linked to the incorporation of environmental considerations into the general framework of each structural tax within the national legal system, currently defines the necessary tool for an effective ecological policy of European origin, the implementation of which has already been underway for several years. To understand this process, in this discussion we will analyze the following points: • The definition of environmental taxation • The delimitation of ecological transition and decarbonization policy • The role of taxation in the ecological transition • The levels of intervention within the tax discipline