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The environmental investment programmes are targeted at the implementation of sustainable development activities, maintaining the quality of environment and biological diversity and ensuring the sustainable use of natural resources. In recent decade, Latvia has been one of the most active among the new EU Member States in the acquisition of the EU financial resources and other financial instruments for the implementation of the environmental policy targets in Latvia, especially in the spheres of environmental prot...

In recent years, the EU Member States experience a significant increase in resource efficiency; however, the environmental resource efficiency indicators in the Baltic States, including Latvia, are significantly lower than the EU average indicators and an improvement in figures is too slow. Environmental taxes serve as an essential fiscal instrument for the increase of resource efficiency. Therefore, the research aim is to assess the application of environmental taxes as a fiscal instrument to increase the resourc...