Analysis of the Formation and Allocation of Resources Directed at Funding Environmental Projects and Programmes (EPP)
DOI:
https://doi.org/10.18662/lumenpses/08Keywords:
environment objectives, support funds, sustainable development, financial/fiscal instruments, Environment Fund Administration (AFM)Abstract
After signing the Treaty of Accession to the European Union (2005), Romania has enforced the obligations assumed as concerns the environment, all the while trying to identify and attract additional sustainable funding sources in order to develop wide scope projects and programmes. Therefore, the Romanian legal system has instituted a special mechanism for the formation and allocation of resources for funding environmental projects and programmes (EPP), by applying the the polluter pays and extended producer responsibility principles. We are here referring to the Environment Fund Budget, regulated since 2005 and the focus of the present endeavour. In this respect, we will resort to the most recent professional literature available in the field and to the current regulatory framework, in order to conduct certain relevant analyses related to the mentioned mechanism, all the while bringing forward the issue of the recent financial developments, based on the officially confirmed data and indicators. Also, we indicate the current (minimum) objectives of recovery / incineration in incineration plants with energy recovery and recovery through recycling, global and by type of packaging materials. In the last part of the paper, we offer the formulas used in establishing the taxes and contributions due to the Environmental Fund, striving to make a presentation as unified and documented as possible.
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