(6.) See GREEN SHOOTS ONLY?, supra note 4, at 3 (asserting need for additional ecotaxes
But, environmental taxes are unlikely reduce the overall excess burden from taxation below the current level, and the case for ecotaxes must thus primarily be made in terms of their environmental benefits.
Another part of the impetus for ecotax reform has come from the side of tax-policy-makers and Ministries of Finance, through the recognition that some ecotaxes could have the potential for raising significant revenues.
In practice, significant scope for major tax reform financed by the revenues derived from ecotaxes is only likely to arise in the case of two potential environmental tax bases--taxes on road transport, and on energy.
in the North and development levies on MNCs are the means to generate tax revenues for investment in environmental and developmental projects in the South towards global partnership and equity.
From a treasury perspective, extending the use of environmental taxes ("ecotaxes") and using the revenues to reduce taxes and charges on labour would be revenue-neutral but the basis of the fiscal system would be radically altered.
If, however, the reduction in labour costs is compensated by an equivalent rise in ecotaxes, then the combined scale effect may in fact be negative: an ultimately adverse effect on the level of production and demand for labour.
Conforme foi dito, entre os tributos com fins extrafiscais, encontramos os denominados tributos ambientais, (54) tambem chamados tributos ecologicos, verdes ou "ecotaxes
",55 que sao considerados como um dos principais instrumentos economicos (56) com que conta o Estado para a protecao do meio ambiente.
(**.) The specific taxes include the so-called "regional taxes", characterised by a linking to a territory i.e., inheritance tax, 41 per cent of the registration duties, withholding tax on real estate income, amusement machine licence duty, betting and gambling tax and ecotaxes
* Environmental legislation: "Guide pratique Environnement & Gestion": a practical guide to the application of environmental law, addressing such issues as environmental dictates, technical solutions for preventing water, soil and air pollution, waste, noise, ecotaxes
, risks, liability and insurance, impact assessment and the advantages of environmental audits.
The next section outlines the institutional structure in which environmentally relevant policy evolves and the following sections look at aspects of particular environmental issues -- water quality and water supply, transport, emissions of greenhouse gases and acid rain precursors -- in the three regions and at federal level;  subsequent sections discuss the "ecotaxes" and the role of the sustainable development plan.
The following paragraphs describe the use of "ecotaxes" together with some selective features of the state of application of more direct economic instruments in Belgium.