We can't find the internet
Attempting to reconnect
Something went wrong!
Hang in there while we get back on track
Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?
Summary
This review examines the potential of environmental taxation frameworks in the European Union to accelerate the transition from linear to circular economic models. The authors argue that a shift from fiscally neutral taxation to a circular taxation paradigm — integrating waste reduction incentives and production sustainability targets — is essential for enabling ecological transition and competitive industrial innovation.
Abstract The transition from a linear economy model to a circular economy system heralds great opportunities: on the one hand, because by smoothing out diseconomies and reducing waste, it can favour the ecological transition and steer production in the direction of sustainability and respect for the environment; on the other, because by offering economic operators the opportunity to become more competitive and to achieve considerable advantages, it can create jobs and facilitate integration and innovation at a social and an industrial level. To this end, a dimension of environmentally targeted taxation can only assume importance, characterized by the metamorphosis from a linear taxation system to a circular taxation paradigm: the former, dominated by the principle of fiscal neutrality, loses sight of non-tax purposes to attach importance only to those of revenue, too often ending up financing expenditure for expenditure and therefore even waste; the latter, through the taxation of waste and the use of tax eco-incentives, favours reuse and recycling, fully implementing the paradigm of the circular economy. In this perspective, through the preparation of a virtuous model and the elaboration of an agenda for future European growth centred on radical changes in production and consumption processes, the circular economy system can be fully implemented, promoting sustainable development and the efficient allocation of resources.
Sign in to start a discussion.
More Papers Like This
European environment policy for the circular economy: Implications for business and industry stakeholders
This review evaluates recent European Union circular economy policies and their implications for businesses seeking to reduce environmental impact through sustainable production and supply chain practices. It identifies both opportunities and challenges for companies attempting to implement circular economy principles in compliance with new EU environmental directives.
Reconciling Waste Management and Ecological Economics
Researchers examined how the concept of the "circular economy" — designing products and systems to minimize waste — fits within ecological economics, which emphasizes physical limits like energy and material flows. The chapter argues that effective waste management policies, such as landfill taxes, extended producer responsibility, and deposit-refund schemes, must align environmental costs with economic incentives to achieve meaningful sustainability gains.
The Circular Economy in EU Policy as a Response to Contemporary Ecological Challenges
This article reviews how EU countries are implementing circular economy policies and progress toward reducing plastic waste, finding large variation across member states. Shifting from linear to circular plastic economies is critical for reducing the production of waste that generates microplastics.
Atık ve çevresel adalet : Avrupa Birliği döngüsel ekonomi politikası örneği
This thesis critically analyzes the EU circular economy policy through an environmental justice perspective, examining how power asymmetries between EU member states affect the distribution of waste management burdens. The study finds that EU circular economy solutions focus predominantly on economic outcomes while neglecting justice implications of transboundary waste transfers.
Circular economy in Bosnia and Herzegovina
This paper examines the concept and implementation of the circular economy in Bosnia and Herzegovina as an alternative to the linear economic model, analyzing how efficient resource use, recycling, and reuse can reduce environmental impacts and create competitive advantage for the country.