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- 2025-11-03 (2)
- 2025-11-03 (1)
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Accepted 2025-11-03
Published 2025-11-03
Abstract
This paper examines environmental taxation in Italy, focusing on the role of environmental taxes and environmentally harmful subsidies (EHS) within the context of the ecological transition and European climate targets. On the one hand, environmental taxes provide a stable and significant source of revenue, although their use for environmental purposes remains limited. On the other hand, the system of EHS causes a distorting effect on the environment and hampers the achievement of carbon neutrality targets. At the same time, it represents a significant item of public expenditure that needs to be monitored closely. The study traces the development and quantitative trends of these instruments, highlighting their strengths and weaknesses, and reflects on the effectiveness of current policies. The paper emphasizes the need for an integrated and comprehensive reform to strengthen the consistency between fiscal and environmental objectives, with particular attention to resource allocation and social outcomes, in support of sustainability and green innovation aims.
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