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ENVIRONMENTAL TAXATION IN CENTRAL AND EASTERN EUROPE: THE CASE OF ALBANIA

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Author(s): Elona POJANI | Dorina POJANI

Journal: Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series
ISSN 0379-7864

Volume: 2011;
Issue: LVIII;
Start page: 441;
Date: 2011;
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Keywords: Environmental Taxation | National Environmental Funds | Albania | Central and Eastern Europe

ABSTRACT
The purpose of this article is to discuss the effects of environmental taxation in the transition economies of Central and Eastern Europe, with a particular focus on Albania. The first part of the article reviews the theory on the co-called first, second, and third best environmental taxes in transition countries, illustrating the discussion with a broad range of examples. The balance of the article deals with the specifics of the Albanian environmental policy climate during the post-communist transition and the application of environmental taxation in this context.
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