This dissertation was written as part of the MSc in Energy Law, Regulation Business and Policy at the International Hellenic University. Environmental taxation is one of the most important tools of European environmental policy and has been integrated gradually in member states from the early nineties, as a response to the increasing environmental degradation. This thesis investigates the contribution of environmental taxes in achieving the goals that were set in COP21. In particular, by implementing a comparative study methodology, it examines and compares current environmental taxation systems around Europe. This way, it casts light on whether environmental taxation is a proper tool that triggers innovation and eliminates environment degradation. Throughout Europe, countries use environmental taxation, in light of their binding reduction targets in GHG gases. This system of taxation, if properly used, can comprise a catalytic tool in reaching those targets. In this respect, in order to approach the topic at hand, our sample is comprised of countries with a long history of using the abovementioned tool. These selected countries are UK, the Netherlands, France, and Sweden. Following, their system is compared against the Greek one, through the use of certain indices. Hence, the overarching research objective of this thesis is to answer the following research question: can Greece ameliorate its tax environmental system, improving it both in terms of annual profitability and durability, benchmarking the successful examples of the aforementioned countries, and whether the use of environmental taxation is the appropriate tool in order to achieve the reduction of GHG.
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