Environmental Protection and Tax Law: Belgian approach to the development of renewable energy and sustainable transport

In the relation between human kind and nature, humans are often the strong and the environment the weak. Humans destroy animals’ habitat, affect biodiversity and cause climate change. By their behaviors, they also threaten future generations. Progressively, the law has started to regulate this relation and environmental law has emerged. Quickly, taxes and tax incentives have been considered a useful mean to achieve environmental protection.

This contribution tells the story of how taxes and tax incentives have been used in Belgium to influence human behaviors towards a greater protection of the environment. In particular, it addresses the issue of climate change, by focusing on two aspect of this question: the development of renewable energy and sustainable transport. It is divided in two parts. The first one presents the current tax measures in relation with this question while the second one deals with their ability to achieve their goal.