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Eco-Taxation As an Instrument to Fight Against Climate Change

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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 IJOA ©2021 56 International Journal on Optimization and Applications IJOA. Vol. 1, Issue No. 2, Year 2021, www.usms.ac.ma/ijoa Copyright © 2021 by International Journal on Optimization and Applications 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
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