Environmental Taxation in Greece

Postgraduate Thesis uoadl:2662346 514 Read counter

Unit:
Κατεύθυνση Δημοσίου Δικαίου
Library of the School of Law
Deposit date:
2018-03-07
Year:
2018
Author:
Koukoutianos Georgios
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής, Νομική Σχολή, ΕΚΠΑ
Σπυρίδων Βλαχόπουλος, Καθηγητής, Νομική Σχολή, ΕΚΠΑ
Βασίλειος Κονδύλης, Επίκουρος Καθηγητής, Νομική Σχολή, ΕΚΠΑ
Original Title:
Περιβαλλοντική Φορολογία στην Ελλάδα
Languages:
Greek
Translated title:
Environmental Taxation in Greece
Summary:
The environmental taxation in Greece has not been implemented as much in other European countries. A positive step towards to a “green” reform of Greek taxation system is the new environmental tax on plastic bags. The Environmental taxation is applied to energy, transport and the depletion of natural resources. Examples of environmental taxation in Greece are the taxes on energy products and fossil fuels and registration taxes on vehicles. In practice, the application of environmental taxation faces several theoretical problems, such as the creation of a "right to pollution" and at application such as the international competition. A brief reference is made to examples of environmental taxation in third countries, the Green Fund, ETMEAP and the European Emissions Trading Scheme (EU ETS). A tax reform is proposed with "green" taxes such as the introduction of carbon tax and the shift of the tax burden from labour and capital to polluting activities.
Main subject category:
Law and Legislation
Other subject categories:
Public Law
Keywords:
Environmental Taxation, Environment, Taxation, Climate Change, Sustainable Development, Polluter Pays Principle, Energy Taxation, Energy Emissions Trading Scheme, EU ETS, Green Fund, Energy, Environmental Fee in Plastic Bags, ETMEAP, Tax Reform, Green Taxes
Index:
No
Number of index pages:
0
Contains images:
Yes
Number of references:
74
Number of pages:
92
Περιβαλλοντική Φορολογία στην Ελλάδα Γ.Κουκουτιανός.pdf (1002 KB) Open in new window