Role of Energy Taxation in Terms of Achieving Climate Neutrality

The energy tax is a type of environmental tax. In addition to its ability generate revenue for the central budget, it important that can have major impact on achievement European Union’s significant but not legally binding objectives in field policy and climate change. role gradually increasing, partly due growing importance considerations certain policies, other hand, EU attaches great harmonization these rules, as almost 75% taxes integration come from sector, so taxation also important. wants reduce greenhouse gas emissions by 55% 2030 achieve full neutrality 2050, set out Green Agreement Communication. Aiming goals, Commission has adopted called ‘Fit 55’ package proposals protection, which, several measures, states need amendment Energy Tax Directive (hereinafter: Directive, Directive). reason this that, current form, line with protection does encourage reduction efficiency.