THE COHERENCE OF ENVIRONMENTAL TAX AND ENERGY

The European Commission considers environmental taxes to be one of the most effective environmental policy objectives. The aim of this paper is to present the most important information on the impact of the various sectors of economic activity - transport, energy, industry, agriculture, forestry and tourism on the environment. The impact is measured by indicators and reports. The assessment is based on the methodology of the Organization for Economic Cooperation and Development (OECD) and the European Environment Agency (EEA). The methodology for assessing the indicators explores the causal link between the actual status and environmental trends. International and national legislation and documents, valid for different environmental organizations, have also been analysed. The introduction of environmental taxes can ultimately lead to many desirable effects within companies.