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Thesis defended by Jean Marc Essono Nguema "Taxation and the protection of natural heritage",under the supervision of M. Francis Querol IRDEIC
on the September 16, 2015
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Defended thesis : Taxation and the protection of natural heritage

Abstract :

At a time when environmental protection is a major concern, it is particularly interesting to pay attention to the effectiveness of tax instruments for environmental protection. This study examines the impact of taxation on the natural heritage. It analyzes the progressive mobilization of the fiscal tools in favor of environmental protection, the inconsistencies of these instruments in their implementation, the impossibility to remove some tax provisions despite their harmful character to the environment and proposes some ideas to improve the contribution of taxation in the protection of natural heritage. The approach is clearly legal and involves both theoretical elements and practical considerations. As regard the environmental tax system, the author has taken a position in favor of the finalist conception, because it has the advantage of being in coherence with environmental law.

Jury :
  • M. Francis QUEROL Toulouse 1 Capitole University phd Supervisor
  • M. Vincent DUSSART oulouse 1 Capitole University Examiner
  • M. Paul Robert HERTZOG Strasbourg University Reporter
  • M. Alexandre MAITROT DE LA MOTTE  Paris Est Créteil University Reporter

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