Abstract

This paper highlights the paramount importance of using taxes as an instrument of obtaining the correct price on the spot, but also of imposing the positive effects of development, desired and backed by political will and scientific basis. An adequate development of the environmental taxes cannot be done without a vast collaboration between specialized organs in finance, vast scientific research in the field, with the positive approach of the political parties, national governments and unions that are integrated on a global scale. The European Union Fiscality is of 40%, with big differences between the member states, we can observe a trend for the implementation and development of environmental taxes in the majority of the member states, following the experience of the more developed states that have a more sophisticated fiscal system. Interest generated from environmental taxes is their intentions for implementing the European Union. Romania has to ensure compatibility with the union and financial systems at the same time to have a border harmonization of taxes. It is important to prevent economic destabilization of the border regions and prevent aberrant economic processes.

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