المالية العمومية و حماية البيئة : التجربة الفرنسية في ظل الاتحاد الأوروبي

الملخص EN

The environment protection requires public authorities’ intervention, through implementation of a number of organic law and coherent legal procedures.

This approach should lead to constitutional revision so that all the government finance systems will adopt and integrate the aimed reforms.

It also must highlight the responsibilities and missions of each intervener.

In the Kyoto Protocol, the importance of green taxation aims to introduce a general tax system on polluting activities (GTPA) as well as many flexibility mechanisms, including economic instruments such as taxes for the protection of the environment.

In this regard, the generated difficulties should be over come by continued reforms.

Among the most important instruments, is referring to the taxation tools where France represents a revealing and leading example in the European Union in terms of emissions or subventions trading Scheme.

This study draws the difficulties related to fundamental liberties (goods free transportation, free play of competition and tax neutrality) which contradict the used instrument for environment protection.

It also widens existing gap between the financial profitability of the environmental taxation (Eco-taxation) and environment preservation.

The need to implement eco-taxation to put an end to environment destruction and adoption of efficient taxation policies by public authorities in addition to green taxation weakness, are the key points treated in this study