This approach is based on the principle of “the polluter pays,” encouraging individuals and businesses to decrease their emissions of harmful substances and use resources more responsibly. One of the areas of focus is greenhouse gas emissions, where taxes are imposed on CO2 and other harmful pollutants to encourage businesses and individuals to reduce their carbon footprint. Additionally, environmental taxes extend to the consumption of natural resources and waste management because governments aim to encourage more efficient and responsible use. Incentivizing recycling, reducing environmental impact, and funding sustainable initiatives are some of the key areas where environmental taxation intersects with the circular economy18. Within these themes, it is essential to incorporate a more anthropocentric view of tourism, recognizing how this phenomenon visibly impacts the environment, in fact these measures are designed to deter harmful practices and encourage cleaner alternatives. Ultimately, the dual objectives of environmental taxation are to generate vital revenue for government initiatives and to drive the transition toward a more sustainable economy, benefiting both the planet and future generations. V. THE LIGHTS: CULTURAL HERITAGE AND ENVIRONMENTAL TAXATION In recent years, a deep awareness of the problems related to cultural heritage and cultural tourism has emerged in many countries. Starting from the previous example of the Article 9 of the Italian Constitution, it allows for a more expansive interpretation of the term “environment”, creating a connection with the related climate emergencies and with the solutions that environmental taxation proposes. In this case, the main issues concern the type and effectiveness of subsidies, considering their basis in Article 9 of the Constitution, which mandates the protection of cultural heritage, and Article 5319 of the Constitution, which regulates taxation based on the ability to pay and extrafiscal needs. These aspects present significant similarities to the territory’s protection, where emergency measures are implemented only when situations of urgent necessity 18 Uricchio and Selicato, 2020, p.13. 19 Ficari, 2018. 122 PAOLA C.D. DE PASCALIS
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