ENVIRONMENTAL TAXATION IN CENTRAL AND EASTERN EUROPE: THE CASE OF ALBANIA

The purpose of this article is to discuss the effects of environmental taxation in the transition economies of Central and Eastern Europe, with a particular focus on Albania. The first part of the article reviews the theory on the co-called first, second, and third best environmental taxes in transition countries, illustrating the discussion with a broad range of examples. The balance of the article deals with the specifics of the Albanian environmental policy climate during the post-communist transition and the application of environmental taxation in this context.