Eco-Taxation As an Instrument to Fight Against Climate Change

Eco-taxation as an instrument to fight against climate change

Mohamed Amine ERROCHDI Mohammed EL HADDAD PhD student at the Laboratory of Studies Head of the Management Sciences Laboratory, and Research in Management Sciences, Faculty of Legal, Economic and Social Faculty of Legal, Economic and Social Sciences- Agdal Sciences- Agdal Mohammed V University – Rabat, Morocco Mohammed V University – Rabat, Morocco [email protected]

Abstract— Taxation is one of the instruments for changing financing of measures to prevent, reduce and fight against the behavior of agents, either by encouraging or discouraging pollution, via their tax contribution. certain behavior’s considered good or bad, for instance certain investments with negative or positive impacts that arouse In this contribution, we will analyze all the levies aimed government’s concerns. at combating existing climate change in Morocco and in certain European countries, our problematic will be as Eco-taxation seeks to change the behavior of agents follows: to what extent does eco-taxation effectively by using the instrument of taxation to discourage, especially, contribute to change the behavior of economic players? negligent behavior leading to more pollution and climate change. Eco-taxation also aims to implement the polluter-pays We will try to answer this problem through three axes: principle, that is, to make the polluter bear the cost of his Axis I: Theoretical overview on Eco-taxation; environmental damage, as well as allowing the State to Axis II: Eco-Taxation in Europe; generate tax revenues that can be directed towards financing Axis III: Eco-Taxation in Morocco. appropriate policies for a transition towards a more environmentally friendly economy. Eco-taxation can thus be Axis I: Theoretical overview on Eco-taxation. used to limit the production and consumption of goods and services that are harmful to the environment. Eco-taxation aims to solve the following problems:  Fight against global warming; This research will compare all the tax levies existing in Europe and in Africa (the case of Morocco), as these  Reduction of pollution; instruments are designed to meet the challenges of climate  Rational use of resources; change, and to show how coherent eco-taxation contribute  Preservation of natural environments of effectively to changing the behavior of all economic actors. biodiversity.

Keywords— Eco-taxation, environmental taxation, ecological Indeed, Eco-taxation, is a mode of production, a product, or a taxation, climate change. service damaging the environment (“evils”), makes it I. INTRODUCTION possible to limit the attacks only in the interest of allowing the public authorities to finance the damages of the public Earth's climate is regulated by the ability of the expenses. atmosphere to partially retain the energy reflected from the The main difference between taxation and Eco- earth. This physical phenomenon is called the greenhouse taxation stems is its objective, where taxation is defined as effect, because it is similar to that encountered in a glass greenhouse. It is a natural phenomenon essential to the the means for the State to collect the resources which will development of life on earth; in its absence, there would be enable it to finance these expenses, or more generally public no liquid water, because the average temperature on earth goods (education , defense, health, etc.) or to ensure a certain would reach degrees much lower than the current redistribution of income; while Eco-taxation aims to modify temperature. the behavior of economic agents in order to prevent them from making decisions that they might regret in the future, or These problems of economic changes, posed by the thus to limit consumption to protection of the Environment . environment were partly behind the creation of certain taxes Several terms refer to the concept of Eco-taxation, and levies, because companies when they buy, sell or fix the such as: Green Taxation, Environmental Taxation, price of products, do not directly integrate the cost of the Ecological Taxation, Energy Taxation, and Eco Tax... damages that 'they cause the environment, and the future scarcity of energies and raw materials. The notion of Eco-taxation is a challenge, which has given rise to numerous debates on the most relevant Eco-taxation aims to integrate the environmental cost it perimeter to be retained, which bring us to the definition of causes into the cost price; it is thus a means of changing the the OECD [1], “all taxes and fees whose base is constituted behavior of economic agents in a way that is favorable to the by a pollutant or, more generally, by a product or a service environment. which deteriorates the environment or which results in a levy The use of Eco-taxation is also justified by the “polluter on natural resources ”. pays” principle, that is to say, the polluter participates in the

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According to this definition, Eco-taxation goes This increase in prices encourages consumers and buyers to beyond the sole taxation explicitly designed to fight against change their decisions vis-à-vis this type of polluting goods pollution, but incorporates another main purpose is the and service, by choosing other non-polluting ones, this financing of public services; also it has the effect of helping decision change is desired precisely because it comes from to limit pollution. correct the behavior of agents against the environment The tax council in France in 2005[2]; announces resulting from climate change. that “The situation can be considered as paradoxical: the As a conclusion, environmental taxation aims to integrate most important environmental effects are due to taxes and additional costs in the form of environmental taxes (called fees for services rendered, created long before the emergence “externalities”) into the cost borne by each of the economic of public policies in favor of the environment; fiscal parties. in addition to the regulatory approach, and stimulates measures directly inspired by environmental concerns have innovation in the medium term respects the polluter pays only a limited effect, whether it concerns the various principle, defined by the Organization for Economic components of the tax on polluting activities (TGAP [3]) or Cooperation and Development (OECD) in 1972, which derogatory tax measures ” assumes that the costs resulting from pollution prevention, This announcement is considered as a broad reduction and control measures must be borne by the approach, eco-taxation is an important instrument to face the polluter. challenges of climate change, by using only energy taxation, Axis II: Eco-Taxation in Europe_ case of France_ the objective is to change the behavior of all agents for a Eco-taxation is the set of taxes, fees and charges that are transition to an economy low in carbon and more imposed on polluting taxpayers, more generally, through a environmentally friendly. product or service that damages the environment. It was This approach was confirmed by Thierry Wahl, introduced to limit the effect on the climate of the Inspector General of Finance and responsible for a report on consumption of polluting goods and services, and thus fight the subject, "the most successful expression of the polluter against global warming by promoting energy savings and pays principle". It is intended to encourage virtuous behavior less polluting energies. The “polluter pays” principle remains in environmental matters and to deter bad behavior. It can the basis of Eco-taxation. This principle consists of take several forms: tax, royalties, tax credit, exemption or pollutants contributing to limiting pollution and damage to even direct aid. [4] the environment. Environmental taxation also allows the Environmental taxation occupies an important place in the internalization of external costs, that is to say to pass on in tax policies of member countries of the European Union. the price of goods and services, certain environmental costs This part provides an overview of environmental taxation in which are currently unduly supported by future generations, Europe in general, based on numerous taxes that are part of the objective is to push the agents to make financially and the list of taxes included in ecological taxation. Recourse to environmentally sound decisions. European experiences, in particular the case of France, The externality or external effects appearing when constructs an evaluation of the efficiency and consistency of the decisions of an economic agent affect the well-being of ecological taxation. other agents, involuntarily, despite the absence of any market In recent years, environmental taxation has evolved to transaction between them. support the ecological transition. The government in France The external effects can be positive (beneficial has put in place an arsenal of regulations with stakeholders to influence) or negative (deterioration of the situation). support these developments. We will present the main taxes Pollution constitutes a negative externality therefore, to get made up of Eco taxation in France, and an analysis of the polluters to take into account the external cost of their performance of the French experience in ecological taxation. activity, the regulatory world proposed by Arthur C. Pigou II-1 The main taxes constituted Eco-taxation in France: [5] consists of the implementation of a tax called " Environmental taxation in France can be divided into four Pigovienne Tax ”, whose unit tax must be equal to the categories depending on the function of the tax [6]. marginal damage caused by polluting emissions at their 1- The taxes themselves, which are compulsory levies optimal level (that is to say the level which maximizes social without compensation and the basis of which is a polluting welfare, the marginal damage suffered by the victims is product. This is the case, for example, with the tax on equal to marginal cost of cleaning up the polluting sector) it polluting activities (TGAP), based on emissions to the air or provides the price signal which ensures the internalization of pesticides, and the TIPP. externalities. 2- Charges that cover costs for environmental services, At this level, all polluters want to minimize their mainly in the areas of water and waste. costs either by motivating innovation to seek less polluting 3- So-called positive measures such as tax credits which solutions to reduce their production costs or by offering less seek in particular to orient investment choices in a more polluting products by taking advantage of the opportunities favorable direction for the environment. provided by environmental regulations. 4-Tax incentives (exemptions, deductions, rate cuts) which In general, the increase in the price of the polluting good or also seek to orient behavior in favor of the environment. service due to the environmental tax results in an increase in Eco-taxation in France can be divided into four categories its price compared to other goods and services. depending on the type of tax; 4 following categories:

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• Energy taxes; Tax on registration Tax power of the vehicle • Taxes on transport; certificates (gray cards) • Pollution taxes; proportional contribution to Additional tax on motor • Resource taxes. insurance premiums on motor vehicle insurance the In this part we will present a list of all the environmental vehicles taxes in force in France, based on the Eurostat nomenclature. Number of vehicles detained For each tax, its base is specified in 2016. individuals or leased by, or held by employees of the Tax on company cars TABLE 1. The Main Environmental Taxes in France. company and the miles driven which are subject to Tax Base reimbursement fees Energy Tax due by motorway Number of kilometers Internal tax on the Petroleum products used as concessionaires traveled by users consumption of energy fuels or fuels Number of passengers and products - TICPE Civil aviation tax mass of freight and mail Carbon component Fossil energies whose loaded in France (integrated into ICT rates) combustion emits CO2 Tax on the purchase of the Payable on the most polluting Contribution to the public Prorate of the quantity of most polluting new private passenger cars, when they are electricity service (CSPE) electricity consumed vehicles (penalty of first registered in France Local taxes on electricity purchase) (Internal tax on final Quantity of electricity The number of passengers on Solidarity contribution on electricity consumption subscribed (TICFE if greater board, excluding passengers plane tickets TICFE + Tax on final than or equal to 250 kilo, in transit electricity consumption otherwise TCFE) Truck with an authorized TCFE)volt-amperes weight equal to or greater 9 components: Wind turbines than 12 tones, registered in and tidal turbines, nuclear or France or in a third country Axle tax thermal installation, (outside the EU) that has not photovoltaic or hydroelectric concluded a reciprocal installation, electrical Flat-rate tax on network exemption agreement with transformers, radio stations, companies (IFER) France gas installations, SNCF Hydraulic works and Hydraulic Tax railway equipment, RATP hydroelectric works railway equipment, and Turnover relating to certain telephone switching operations carried out for equipment Territorial solidarity passenger rail transport Internal tax on the contribution services and commercial consumption of natural gas Natural gas used as fuel services directly related to –maintenance. TICGN them Fuel tax in the overseas Petroleum products used as Gross revenue from the sale departments fuel Tax on ski lifts of transport tickets ski lifts in Tax for the professional Costs of constitution and mountain areas committee of strategic conservation during an Andes Tax on pleasure boats Ownership of a displaced petroleum stocks strategic stocks (annual francization and vessel Contribution of low- navigation rights) voltage electrical energy The number of passengers distributors low-voltage Receipts from boarding in the Corsica and Tax due by public air and electrical energy Guadeloupe regions , sea transport companies distributors Guyana, Martinique and Pylons supporting power lines Annual flat-rate tax on Reunion whose voltage is at least equal pylons Part of the infrastructure use to 200 kilovolts Fee owed by the railway charge paid to SNCF signal General tax on polluting Release for consumption of undertakings for the within the limit of 5 activities ( TGAP) fuels fuels regulatory authority for thousandths + € 0.10 / km TIC on coal, lignite and Quantity of energy delivered railway activities traveled on other lines of the coke expressed in kWh rail network Transport Tax on maritime transport Number of passengers on

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Copyright © 2021 by International Journal on Optimization and Applications at tination of protected board destined for protected TGAP waste: installations for natural areas natural areas (list fixed by the elimination of household decree) and similar waste Annual tax on the Vehicles emitting more than (incineration or storage) and possession of polluting 245gCO2 / km (240gCO2 / special industrial waste: private vehicles (annual km for vehicles registered variation in rates depending penalty) since 2012) on the environmental Vehicles Used vehicles performance of the facilities Purchase tax on the most emitting more than 200gCO2 (between € 4 / ton and € 150 / polluting second-hand / km or having a fiscal power ton) TGAP emission pollutants in the atmosphere greater than 10 horsepower General tax on polluting Additional tax on the issuance of certain substances: Tax intended to finance the activities (TGAP) of vehicle registration between € 5 / t (benzene) and development of vocational (excluding fuel TGAP) documents for goods € 1,000 / t (mercury) TGAP training actions in road transport and public installations classified for transport passenger transport environmental protection: Pollution / resources between € 501.61 and € charges The domestic 2,525.35 per year and per pollution charge is based on TGAP installation lubricants the quantity of drinking water oils and lubricating consumed: € 0.3 / m3 preparations: 44.02 € / t TGAP detergents: between The fee for the modernization 39.51 and 283.65 € / t TGAP of wastewater collection extraction materials: 0.20 € / t networks is based on the fees Annual volume of water quantities of water used and Water withdrawal sent to the collection withdrawal , expressed in m2 Quantities of products networks: 0.5 € / m3 Municipal and extracted from mines, mines The diffuse pollution charge departmental mining concerns phytosanitary or quarries products The fee for the protection of (phytopharmaceuticals) and aquatic environments is based takes into account the on fishing cards: € 10 per toxicity, the dangerousness adult who engages in fishing, for the environment of the for one year Water pollution substances they contain: The fee for water storage between 2 and 5 , 1 € / kg during low flow: the base is The charge for water the volume of water stored during low flow; the ceiling pollution of non-domestic Fees on other water uses rate of 0.01 € / m3 stored. The origin is based on the annual fee for obstacles on pollution discharged into the watercourses is due on natural environment and relates to 10 constituent structures constituting an elements of pollution obstacle on watercourses, blocking sediment transit and The charge for water fish migration; the rate is set pollution by livestock is by the water agency for a based on the Large Cattle maximum of 150 € / m of Unit (UGB) and takes into height difference. account the stocking rate Value of the production of (number of animals per Royalty due by the liquid or gaseous hectare), by promoting operators of liquid hydrocarbons at the start of extensive breeding: 3 € / hydrocarbon mines the field (does not apply to UGB deposits at sea) products Fishery products Tax on sea landed in France

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Is environmental taxation a tool for protecting the contributions by country. Relative to GDP, in 2015 the environment? Gilles Rotillon In Different perspectives on the revenue from environmental taxes in the European Union economy 2007/1 (n ° 1), page 109. reached the highest value in Croatia (4.1%), followed by Source : CGDD, d’après les annexes au PLF 2017, Tome 1 Denmark with a ratio of 4.0%, Slovenia (3 , 9%) and Greece de l’Évaluation des voies et moyens et rapport Agences de (3.7%). The lowest ratios between the product of l’eau, et d’après le fichier Évaluation de recettes de la environmental taxes and GDP (below 2%) were recorded in DGDDI. six Member States (Slovakia, Lithuania, Luxembourg, Spain, II-2 the performance of the French experience in Ireland and Germany) ecological taxation: At the end of 2016 the highest tax revenue / GDP ratio in We can analyze the performance of Eco taxation in France Europe was that of France, Belgium and Denmark The tax by several forms and methods, in our work we choose to revenue / GDP ratio in France (48.4%), Belgium (47.3%) analyze it through their contribution to revenue budget, we and Denmark (46.5%).[7] At the level of the OECD, the will take as a reference the year 2016 data available for ranking of France is slightly better (among the 20th out of 31 analysis. member countries for which data is available). In France the internal tax on the consumption of energy products TABLE 2. Total from environmental taxes, by tax category. constitutes the fifth tax revenue, behind the value added tax (VAT), income tax, corporation tax and property tax. as a% of in% of As a% of the total Total TABLE 3 : The main environmental taxes in 2016 In millions Gross taxes and environ euros Domestic social Revenue 2016 mental Eurostat Product contributi Name of the tax (in millions of taxes classification ons euros) Total des Taxes Internal tax on the 359 294 100,00 2,4 6,3 environnementales consumption of energy 28 456 Energy Taxes sur l'énergie 275 392 76,6 1,9 4,8 products (TICPE) Contribution to public Taxes sur les 8264 71 269 19,8 0,5 1,3 service electricity (CSPE) transports Local taxes on electricity 1588 Taxes sur la Flat-rate tax on network 1592 pollution / les 12 633 3,5 0,1 0,2 companies (IFER) Domestic consumption tax ressources 1104 EU-28, in 2015 on natural gas (TICGN) Source: Eurostat (envactax) Ecotaxes Other energy taxes 1 310 Tax on registration 2 187 Transport The environmental taxes in the European Union In 2015, the certificates (gray cards) total public revenues arising from environmental taxes in the Additional tax on 996 EU- 28 was 359.3 billion euros, or 2.4% of gross domestic automobile insurance product (GDP) and 6.3% of total government revenue from Tax due by motorway 599 compulsory levies. concessionaires Tax on company vehicles 542 Fig. 1. Total product of environmental taxes, 2015 (in%) Civil aviation 410 Other taxes on transport 1167 charges Water pollution 1960 Pollution General tax on polluting activities (TGAP) (waste, 654 atmospheric pollution, etc.) excluding fuel TGAP Water levy fees 385 Resource Other resource taxes 22 Total (Eurostat field) 51 235 . Source: Volume I of ways and means of the 2018 finance bill, data Source: Eurostat (envactax) from the General Directorate of Customs and indirect duties. Source: Eurostat (envactax), press release in November 2018 The product of environmental taxes for 2015 compared to GDP and to the total product of all taxes and social

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According to these data, we see that environmental taxes (in TABLE 4 : The damage caused by the cost of environmental the sense of Eurostat) represent 51 billion euros in 2016, we degradation in Morocco. see that ecological taxation constitutes a transfer tax, where the revenue collected under an environmental tax will be Average Upper allocated to the financing of an environmental public policy. value % We take, for example, the case of fees collected by water Lower Terminal Average Gross agencies, which are allocated to policies for managing water bound Billions value resources and improving their ecological and sanitary Domestic of dh condition. So we will conclude that several environmental Product taxes have proven their effectiveness through their contribution to the financing of several public policies and to Water 11.10 12.20 11.70 1.26% return a capital which makes it possible to revive activity and Air 6.30 13.10 9.70 1.05% to make the economic system more efficient overall. Soils 4.60 5.30 5.00 0.54% Axis III: Eco-Taxation in Morocco Waste (including 3.70 3.70 3.70 0.40% Morocco has drawn up a negative balance sheet in terms of hazardous waste) the environment, which calls for the economic priorities of Littoral 2.50 2.50 2.50 0.27% the Moroccan State, to face this problem through economic Drills 0.00 0.00 0.00 0.00% and political instruments, and have taken several forms, costs for Moroccan notably legal, financial or fiscal, and depending on the nature 28.30 36.80 32.50 3.52% of the environmental dimension (water, air, soil, waste, etc.). society Among these main forms that promote environmental Carbon emissions 4.60 25.40 15.00 1.62% protection, environmental taxation. This part will be an essay Cost for the global of an analysis of environmental taxation in the Moroccan tax 4.60 25.40 15.00 1.62% system. It wonders about the state of play of environmental environment taxation in Morocco? And to know is the Moroccan Source: World Bank World Bank Report, The Cost of Environmental Degradation in environmental taxation a viable solution to fight against Morocco Lelia Croitoru and Maria Sarraf (editors), January 2017. climate change? The concept of environmental taxation: Among the national costs, water pollution (1.26% of GDP) is the The concept of environmental taxation was first mentioned main vector of water degradation, followed by air pollution (1.05% in Morocco in 2014 in a publication in the official bulletin N of GDP. Land degradation also entails considerable costs (0.54% ° 6240 of 20-06-2014 of du Dahir n ° 1-14-09 of 4 joumada l of GDP), in particular due to erosion of cultivated land, land in 1435 (March 6, 2014) promulgating the framework law n clearing and the desertification of rangelands. Waste represents a ° 99-12 on the national charter of the environment and relatively high cost (0.4% of GDP).This critical situation shown by sustainable development, that the concept of environmental these studies to assess the cost of environmental degradation, in particular the studies based on carried out by the World Bank in taxation, and this aforementioned by article 30 "Is instituted 2006 and 2017, urges the Moroccan State to establish an effective an environmental taxation system composed of ecological environmental policy. taxes and fees imposed on activities characterized by a high level of pollution and consumption of natural resources. Moroccan regulations on green taxation: These taxes and fees can be applied to any characterized The Moroccan tax system is made up of an arsenal of taxes behavior, individual or collective, harming the environment and duties having an impact on the environment. n the effects and infringing the principles and rules of sustainable of the environment and exemptions and tax incentives development”. encouraging the protection of the environment, we will The state of play of environmental taxation in Morocco: include the main laws and codes: The industrial evolution of Morocco generated by the • The General Tax Code (CGI) provides for measures massive exploitation of the means of production having to be exempt from the Annual Motor Vehicle Tax (TSAVA); negative side effects, and contributes to the acceleration of vehicles intended for the public transport of person’s whose the degradation of the environment. Statistics show this total laden weight or the maximum total towed laden weight negative balance of the cost of environmental degradation in is less than or equal to 3,000 kilograms and electric motor Morocco, in particular in 2000, the World Bank conducted a vehicles and hybrid motor vehicles (electric and thermal); the study entitled “Assessment of the cost of environmental subjection of sales of solar water heaters to value added tax degradation in Morocco” (CDE). This study evaluated, for (VAT) at the reduced rate of 10%. the first time, the cost of environmental degradation which • The Code of Customs and Indirect Taxes (CDII) was estimated, for the year 2000, at 3.7% of GDP.[8]in 2014 requires the royalty on the exploitation of phosphates which The cost of environmental degradation for Moroccan society was abolished from January 1, 2008 (article 7 of the finance was estimated at nearly 32.5 billion dirhams, or 3.52% of law for the year 2008); internal taxes on energy products; the GDP. ecological tax on plastics; the special cement tax; the Special Tax on Concrete Iron; the Special Tax on Sand.

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• Law 47-06 relating to the taxation of local environmental degradation and promoting sustainable authorities constituted by the tax on the extraction of quarry development. products; the parking fee; driver's license tax; tax on taxi and coach licenses; the tax for checking vehicles over 5 years General conclusion: old; the tax on motorcycles with a cylinder capacity equal to To conclude this work, we can notice that or greater than 125 cm3. Established the rental value as the environmental taxation is a tool and instrument to deal with basis for calculating the business tax is capped at 50 million climate change, but remains a difficult procedure to Dhs (this ceiling was 100 million Dhs from July 1, 1998 to implement like all tax regulations, green taxation was 2001). introduced in the payroll of the European Union since the These measures are intended to limit large polluting 1970s, this aspect has been developed either at the level of industrial companies. To confirm the objective of national the differentiation of taxes and levies, and to broaden the tax strategies against pollution and the effects of climate change. revenue, or at the level of the expenditure target by the “Green, national and territorial taxation to help make financing of actions environmental protection. Morocco a regional green factory ”Morocco has adopted an Morocco is following a journey to implement environmental ambitious policy of environmental protection and clean taxation and then generalize it in the Moroccan tax system. energy production. This policy is certainly a source of We note that Morocco has taken a big step forward in opportunities, both for developing the country's establishing procedures and laws for the establishment of attractiveness and for generating new activities. Anticipation taxes related to environmental protection, such as framework of this problem when planning activity zones, by providing law n ° 99-12 on the National Charter Environment and them with the most advanced environmental characteristics, Sustainable Development encourages, but the real debate would make it possible to benefit from a rationalization of which aims to analyze the revenues of environmental costs through the scale effect and at the same time from taxation, either at the level of fundraising, or at the level of reduce investment procedures and improve Morocco's targeted expenditure. attractiveness for the launch of new economic projects, as Moroccan companies accept the introduction of Eco taxes part of an integrated vision of 'Morocco Regional Green but they ask that the funds collected should be paid into Factory', Taxation, with its two dimensions, national and actions for the protection of the environment and not to be local , should play a direct role, in support of this ambition, paid into the state budget. At this level, we really have to which is likely to create activities with high added value and question the efficiency of the management of these funds. quality jobs ” [9],. The Main Environmental Taxes in Morocco: REFERENCES The Moroccan tax system made up of a number of taxes that [1] The Organization for Economic Cooperation and are favorable to the environment, we will mainly present: Development. (L’Organisation de Coopération et de • Taxes and taxes in favor of the environment Développement Economiques). • The tax for checking vehicles over 5 years old; [2] Taxation And Environment Twenty-Third Report • The tax on motorcycles with certain engine To The President Of The Republic, 2005, Page 13. capacity; [3] The General Tax On Polluting Activities . (la taxe • Internal taxes on energy products; générale sur les activités polluantes.) • Taxes on the extraction of quarry products; [4] • The wastewater treatment charge; https://www.boursorama.com/patrimoine/actualites/ • The tipping fee; l-ecofiscalite-qu-est-ce-que-c-est • The special cement tax; c46ffc1e77e863445a8658a10c9ac0 Consulté le 23-07-2020 • The ecological tax on plastics; à12h. • The Special Tax on Concrete Iron; [5] arthur cecil pigou,m.a, the macmillan and co., • The tax on the deterioration of pavements; limited st. martin’s streety, london,1920. • The Special Tax on Sand, ... [6] Is environmental taxation a tool for protecting the Main tax exemptions and reductions favorable to the environment? Gilles Rotillon In Perspectives on the environment: economy 2007/1 (n ° 1), page 109. • Reduction of VAT on the rental of water and [7] Eurostat (Envactax), Press Release In November electricity meters; 2018 • The reduction of VAT on the economy car; and [8] The World Bank's Report, The Cost Of solar water heaters Environmental Degradation In Morocco Lelia Croitoru And • The suspension of import VAT on butane gas; Maria Sarraf (Editors), January 2017. Etc. [9] Report of the Economic, Social and Environmental It has been observed that the measures of environmental Council, “A Fiscal System, pillar for the New Development taxation either in the institutional or legal plan, are new Model” prepared by the Permanent Commission in charge of adopted or require an effort to further explain these Economic Affairs and Strategic Projects Page 103 measures, but it should be noted that Morocco has taken a big step to establish taxation with the objective of combating