Environmental fiscal policies in order to ensure sustainable development

 This analysis can provide important information and data for policy makers and for the specialized literature, taking into account the concern of the European Union for this new dimension of the economy, namely the eco-bio-economy. Thus, the research presents environmental fiscal policies in the Central and Eastern European countries, with the emphasis on the fact that environmental tax policy is an essential part of EU fiscal policy in the context of the current economic crisis. This part of the research presents an analysis of the energy taxation and an assessment of the level, trend and structure of environmental tax revenues as a share of GDP collected in the 10 post-communist countries, EU members: Bulgaria, Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia, Slovenia by processing information provided by Eurostat database. The tax system from the ten countries of the Central and Eastern European that joined the European Union in 2004 and 2007 presented a series of environmental  tax reforms in order to reduce greenhouse gas emissions of  in the most efficient way possible.

The ultimate aim of the research was to identify best practices in the studied area and to formulate proposals to contribute to the improvement of environmental public policies implemented by European countries, and improving the impact of projects, laws, rules in order to achieve the goal of environmental protection, reducing energy consumption and greenhouse gas emissions, as well as promoting and developing the environmental products and technologies. So, the conclusions is that there exists the potential of developing an integrated environment for sustainable development, especially one that incorporates eco-bio-economy, although there are a number of issues to be considered.