La fiscalité: un instrument à la disposition des pouvoirs publics pour favoriser la transition vers une mobilité plus durable en Belgique

Abstract

Over the past years, climate change has become a major concern, as recently illustrated by the latest IPCC report. In order to respond to this serious challenge, the European Union has established strict directives aimed at limiting the emissions of different countries in various areas. As the transportation sector is one of the largest emitters of greenhouse gases, one of the strategies adopted is hence to promote emerging sustainable modes of transportation. Therefore, this thesis is in line with the ambition of greening mobility in Belgium, which is framed by the objectives of the European Union for the horizon 2030-2050. This work intends to study the criteria that companies and individuals take into consideration when choosing mobility solutions and how the means available to public authorities, including taxation, could contribute to meeting them. The question has been initially approached by conducting a literature review, and subsequently by undertaking an empirical analysis. Combining the outcomes from these two methods, the impact that Belgian taxation can have, in addition to other tools, on the behaviour of companies and individuals has been assessed in the context of this transition. Multiple criteria have been identified amongst the various actors. These criteria allow us to highlight the strategic points based on which the public authorities can orient their policy in this field, through the various tools at their disposal, namely taxation and public expenses. As a conclusion, taxation is a powerful tool to influence companies and individuals by responding to the criteria to which they are sensitive. It is therefore in the interest of the Belgian government to take advantage of this instrument to conduct its environmental policy and to comply with the objectives set out by the European Commission.