Tax policies and environmental protection. Constitutional novelty, sustainability and balancing of interests

Abstract

The article analyses the recent amendments of Articles 9 and 41 of the Italian Constitution on environmental protection. This reform caused multiple controversies and highlighted the need for targeted, cross-cutting and environmentally sustainable public policies. Among these policies those related to environmental taxation can certainly play a key role and can be active part of promoting change for sustainable development and contributing to a renewed balance of values. This result has to be achieved within new European and Constitutional framework for the benefit of present and, above all, future generations