Abstract:

Environmental fiscal policy is a concept that begins to increase in importance after the ‘90’s, when most developed countries have started to rethink their fiscal systems. Romania did that too, but following another vision, thus the accent was not put upon restructuring but upon the creation of a viable fiscal system from where environmental instruments couldn’t be absent. Therefore, only after 2000 we can state that Romania had real environmental taxes but how are often modified both as way of determination and imposing base, things that have generated lack of trust and even panic among the economic agents. In this context the paper aims to show the environmental taxes role in forming Romania’s budgetary resources by studying the first registration tax. The conclusions are clear: in Romania environmental taxes are not being used as coercion instruments in order to modify damaging agent behaviors but as strictly fiscal instruments.