Environmental priorities to support the greening of the European Semester and integration of environmental priorities

The objective of this consultancy is to deliver a rigorous, evidence-based assessment of environmental taxation priorities to support the integration of environmental considerations into the European Semester and strengthen the alignment of economic governance with EU environmental and climate objectives.

The assignment contributes to the European Commission’s efforts to operationalize the “polluter pays” principle within EU fiscal frameworks by providing analytical support to identify, assess, and promote the effective use of environmental taxes across Member States. The project focuses on: (i) mapping the most effective types of environmental taxes; (ii) assessing their level of implementation across EU Member States; and (iii) evaluating the potential economic, environmental, and social impacts of introducing new environmental tax instruments. The approach combines advanced literature review, EU-wide data collection, stakeholder consultations, and analytical modelling to generate robust evidence-based policy support for decision-making.