DIPLOMACY AND ENVIRONMENTAL TAXATION IN THE POST-COVID-19 CONTEXT

This paper deals with the contribution of diplomacy to environmental protection through taxation and it is guided by the following question: what can diplomacy do to protect the environment through taxation, especially in the post-pandemic context of the new Corona virus? The main purpose of this study is to analyze some of the main contributions of environmental taxation, facing the consequences of the socioeconomic crisis resulting from the Covid-19 pandemic from the diplomacy perspective. Therefore, brief considerations were made about the current socioeconomic and environmental background, in a diplomatic perspective, considering the role that tax law can play in favor of the environment and, in addition to this, a look was taken at the main challenges that present themselves to diplomacy regarding taxation and sustainability in the post-Covid-19 scenario, concluding that environmental taxation can work as an important role in this context. © 2022, Centro Universitario Curitiba - UNICURITIBA. All rights reserved.

EU Tax Strategy in the COVID-19 Pandemic

This article explores the EU's experience in finding tax revenues without compromising economic recovery. The EU's tax policy strategy envisages a stronger role for taxes in the development of a green, digital and inclusive Europe. It is recognized as fair to increase the tax burden on "polluters", digital and financial businesses, the largest corporations in the context of a single European economic space and fair tax competition of EU countries, excluding opportunities for tax base erosion. In 2021-2027 there are plans to increase the burden through the introduction of contributions on non-recycled plastic, border carbon adjustment mechanism, digital levy, financial transaction tax, revision of the CO2 emissions trading scheme. This could significantly complicate nonresident digital, financial and foreign economic activities in the EU as well as the EU's international relations. The reform is controversial and requires revision, taking into account international agreements and the national interests of partner countries. The set of tactical measures involves updating the norms of legislation to meet the requirements of the digital economy, increasing trust and transparency in tax relations, convenience and simplicity of tax payments, and expanding cooperation between tax authorities of EU countries. The experience and prospects of the EU tax policy are significant for Russia both in terms of implementation of the best practices and in terms of timely response to possible dangers and threats related to the ongoing tax reforms in the EU. © 2021 Institute of Europe Russian Academy of Sciences. All rights reserved.