An ecotax “assigned” to the sustainable development of agriculture and territories (A principle of non-punitive ecology)[Une écotaxe « affectée » au développement durable de l’agriculture et des territoires (Un principe d'écologie non punitive)]

This report studies the objectives of a CO2 taxation model which would be likely to be acceptable to all, in particular by integrating the dual issues: "environment" and "development", perfectly summarized in the concept of "sustainable development". It then defines four conceptual development principles which, while meeting the objectives, would make it possible to shape the new taxation model : 1 - Decouple GDP and energy consumption at source. 2 - Calculate "net" CO2 emissions. 3 - Define CO2 emission rights "in return" for the tax both forming the credit and debit of a "Carbon balance". 4 - Finance sustainable development through the "green balance" of the tax. this green balance being the positive or negative balance of the environment account. The Ecotax would thus be specifically and essentially "allocated" to the sustainable development of territories and the "recycling" of CO2. It then develops the model which, starting from the local (municipal) level and ending at the international level, defines the procedures for collecting the emission tax and paying emission rights, both leading to the calculation of a green balance. in the shape of a "Russian doll" applicable to all stakeholders in economic life (individuals, businesses, municipalities, departments, regions, states).