How to build up environmental taxation for the quinquennial and after 2022?

This report first outlines and discusses the necessity of an integrated and readable framework for the development of an ecological taxation in response to faced challenges: evolution towards a greener taxation, and then towards greener public finances, ways to build up a behavioural taxation. It discusses how to implement an ambition level in response to stakes: improvement and development of reforms (on waste and recycling taxation, covering of all greenhouse gas emissions, social support to cope with the impacts of transitions), new perspectives and instruments to be created (regarding air pollution and water pollution)