Environmental Taxation and Sustainable Environmental Protection - Reality or Myth? An Integrative Review

Abstract

The increase in environmental pollution has different origins, and in each of them we can observe the actions and activities of human beings, whether natural or legal persons. In response to this, the legal figure of the environmental tax has been applied as a strategy and means of income to prevent, compensate for environmental damage and improve ecological quality, constituting a route to improve sustainable environmental protection. In this sense, this article examines, based on the scientific literature, the relationship between environmental taxation and sustainable development. The research topics are varied in terms of methodologies and theoretical perspectives, and the relationship between environmental taxes and their objectives remains controversial. The main findings of the review highlighted the importance and purpose of taxes; the difference between types of taxes; the justification for tax collection; and the orientation of the resources raised towards improving environmental protection and sustainable environment, which allows us to conclude on the need to reflect on the implementation of viable environmental policies aimed at ensuring social justice. In this sense, policy makers must have the appropriate profile that demonstrates expertise since sustainable development encompasses the protection of the environment by reducing pollution with educational and awareness-raising policies. Received: 11 July 2024 / Accepted: 30 October 2024 / Published: 05 November 2024