Abstract
In this article we defined and developed a method of evaluating and adapting of the impact and the efficiency of environmental taxes, taking in account the budgetary criteria in the aspect of sufficiency terms of stability. This method was applied to the main environmental taxes having as its main objective: efficient taxes in terms of visibility and operating costs, efficient allocation of resources and equity application on vertical and horizontal with a focus on achieving the correct contributions. Behind research found that the evolution method cyclical phases, characterized by an evolution of implementation, self-evaluation and improvement of the main environmental taxes in order to ensure a superior quality in their application and to mitigate environmental impacts. Environmental taxes are an important field of future Fiscality for the countries of the world, having as the main objective environmental protection as well as a stimulating healthy economy, simultaneously rising budget for the country funds and with the economic involvement.
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