Environmental taxation

European attention to environmental protection has increasingly prompted Member States to introduce taxes for the implementation of environmental policies. Much has already been written about environmental taxes, especially by the OECD and the European Commission. The "polluter pays" principle requires that those who cause damage to the environment should be held accountable to human society, and that legal and economic instruments for protecting the environment should be provided. The instruments under consideration include environmental taxes and tax breaks, which are two expressions of environmental tax policy.