CHÍNH SÁCH THUẾ MÔI TRƯỜNG TẠI CÁC NƯỚC CHÂU ÂU VÀ KHUYẾN NGHỊ ĐỐI VỚI VIỆT NAM

Abstract

Environmental tax policies, also known as green taxes or ecological taxes, constitute a crucial component of the overall tax policies in many countries. In recent years, numerous nations have employed environmental taxes as an effective financial tool to prevent behaviors that negatively impact the environment, thereby contributing to environmental protection and improvement. The article provides an overview of European experiences in implementing environmental taxes and offers recommendations for enhancing environmental protection tax policies in Vietnam.