Environmental Tax – Concept, Challenges and Objectives

The article aims to build a reflective critical approach, based on the evolution and current state of doctrine and jurisprudence, to build a paradigm of reflection on environmental taxes and their purposes that pragmatically enables the design of a tax with concrete ecological effects in accordance with Union Law, as an instrument for internalizing environmental externalities, at the service of current sustainable development.

Keywords: Environment; Environmental Externalities; Environmental tax; Purpose.