Array ( [id] => 2 [link] => [name] => [desc] => [children] => Array ( [0] => Array ( [id] => 6 [link] => https://book.coe.int/fr/6-librairie-en-ligne [name] => Librairie en ligne [desc] => [children] => Array ( [0] => Array ( [id] => 40 [link] => https://book.coe.int/fr/40-comite-des-ministres [name] => Comité des Ministres [desc] => [children] => Array ( [0] => Array ( [id] => 41 [link] => https://book.coe.int/fr/41-textes-des-traites-du-conseil-de-l-europe [name] => Textes des traités du Conseil de l'Europe [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 43 [link] => https://book.coe.int/fr/43-traites-du-conseil-de-l-europe-et-rapports-explicatifs [name] => Traités du Conseil de l'Europe et rapports explicatifs [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 44 [link] => https://book.coe.int/fr/44-recueils-des-traites-du-conseil-de-l-europe [name] => Recueils des traités du Conseil de l'Europe [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 45 [link] => https://book.coe.int/fr/45-comite-des-ministres-recueils-de-textes-adoptes [name] => Comité des Ministres - Recueils de textes adoptés [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 42 [link] => https://book.coe.int/fr/42-comite-des-ministres-autres-publications [name] => Comité des Ministres - Autres publications [desc] => [children] => Array ( ) ) ) ) [1] => Array ( [id] => 46 [link] => https://book.coe.int/fr/46-assemblee-parlementaire [name] => Assemblée parlementaire [desc] => [children] => Array ( [0] => Array ( [id] => 47 [link] => https://book.coe.int/fr/47-assemblee-parlementaire-textes-adoptes [name] => Assemblée parlementaire / Textes adoptés [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 48 [link] => https://book.coe.int/fr/48-assemblee-parlementaire-ordres-du-jour-et-proces-verbaux [name] => Assemblée parlementaire / Ordres du jour et procès- verbaux [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 49 [link] => https://book.coe.int/fr/49-assemblee-parlementaire-comptes-rendus-des-debats [name] => Assemblée parlementaire / Comptes rendus des débats [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 50 [link] => https://book.coe.int/fr/50-assemblee-parlementaire-documents-de-seance [name] => Assemblée parlementaire / Documents de séance [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 51 [link] => https://book.coe.int/fr/51-assemblee-parlementaire-publications-generales [name] => Assemblée parlementaire / Publications générales [desc] => [children] => Array ( ) ) ) ) [2] => Array ( [id] => 52 [link] => https://book.coe.int/fr/52-congrs [name] => Congrès [desc] => [children] => Array ( [0] => Array ( [id] => 53 [link] => https://book.coe.int/fr/53-congres-serie-action-locale-et-regionale [name] => Congrès / Série Action locale et régionale [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 54 [link] => https://book.coe.int/fr/54-congres-serie-etudes-et-travaux [name] => Congrès / Série Etudes et travaux [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 55 [link] => https://book.coe.int/fr/55-congres-textes-adoptes [name] => Congrès / Textes adoptés [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 56 [link] => https://book.coe.int/fr/56-congres-comptes-rendus-des-debats [name] => Congrès / Comptes rendus des débats [desc] => [children] => Array ( ) ) ) ) [3] => Array ( [id] => 57 [link] => https://book.coe.int/fr/57-droits-de-l-homme [name] => Droits de l'homme [desc] => [children] => Array ( [0] => Array ( [id] => 58 [link] => https://book.coe.int/fr/58-droits-de-l-homme-et-democratie [name] => Droits de l'homme et démocratie [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 59 [link] => https://book.coe.int/fr/59-droit-des-enfants-et-droit-de-la-famille [name] => Droit des enfants et droit de la famille [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 60 [link] => https://book.coe.int/fr/60-les-institutions-democratiques-en-action [name] => Les institutions démocratiques en action [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 61 [link] => https://book.coe.int/fr/61-minorites [name] => Minorités [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 62 [link] => https://book.coe.int/fr/62-dossiers-sur-les-droits-de-l-homme [name] => Dossiers sur les droits de l'homme [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 63 [link] => https://book.coe.int/fr/63-charte-sociale-europeenne [name] => Charte sociale européenne [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 64 [link] => https://book.coe.int/fr/64-cahiers-de-la-charte-sociale [name] => Cahiers de la Charte Sociale [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 65 [link] => https://book.coe.int/fr/65-egalite-entre-femmes-et-hommes [name] => Egalité entre femmes et hommes [desc] => [children] => Array ( ) ) [8] => Array ( [id] => 66 [link] => https://book.coe.int/fr/66-cour-europeenne-des-droits-de-l-homme [name] => Cour européenne des droits de l'homme [desc] => [children] => Array ( ) ) [9] => Array ( [id] => 376 [link] => https://book.coe.int/fr/376-commissaire-aux-droits-de-l-homme [name] => Commissaire aux droits de l'homme [desc] => [children] => Array ( ) ) [10] => Array ( [id] => 67 [link] => https://book.coe.int/fr/67-commission-europeenne-des-droits-de-l-homme [name] => Commission européenne des droits de l'homme [desc] => [children] => Array ( ) ) ) ) [4] => Array ( [id] => 68 [link] => https://book.coe.int/fr/68-droit [name] => Droit [desc] => [children] => Array ( [0] => Array ( [id] => 69 [link] => https://book.coe.int/fr/69-point-de-vue-point-de-droit [name] => Point de vue - Point de droit [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 70 [link] => https://book.coe.int/fr/70-europe-des-droits [name] => Europe des droits [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 71 [link] => https://book.coe.int/fr/71-droit-international [name] => Droit international [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 72 [link] => https://book.coe.int/fr/72-terrorisme-et-droit [name] => Terrorisme et droit [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 73 [link] => https://book.coe.int/fr/73-collection-migration-droits-des-migrants [name] => Collection Migration / Droits des migrants [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 74 [link] => https://book.coe.int/fr/74-economie-et-criminalite-lutte-contre-la-corruption [name] => Economie et criminalité, lutte contre la corruption [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 75 [link] => https://book.coe.int/fr/75-droit-constitutionnel [name] => Droit constitutionnel [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 76 [link] => https://book.coe.int/fr/76-droit-penal-et-criminologie [name] => Droit pénal et criminologie [desc] => [children] => Array ( ) ) [8] => Array ( [id] => 77 [link] => https://book.coe.int/fr/77-instruments-juridiques [name] => Instruments juridiques [desc] => [children] => Array ( ) ) [9] => Array ( [id] => 78 [link] => https://book.coe.int/fr/78-programmes-themis-demo-droit [name] => Programmes Themis / Démo-droit [desc] => [children] => Array ( ) ) [10] => Array ( [id] => 79 [link] => https://book.coe.int/fr/79-informatique-et-droit [name] => Informatique et droit [desc] => [children] => Array ( ) ) ) ) [5] => Array ( [id] => 80 [link] => https://book.coe.int/fr/80-sante [name] => Santé [desc] => [children] => Array ( [0] => Array ( [id] => 81 [link] => https://book.coe.int/fr/81-sante-et-societe-ethique [name] => Santé et société, Ethique [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 82 [link] => https://book.coe.int/fr/82-transfusion-sanguine-et-transplantation-d-organe [name] => Transfusion sanguine et transplantation d'organe [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 83 [link] => https://book.coe.int/fr/83-protection-sanitaire-du-consommateur [name] => Protection sanitaire du consommateur [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 84 [link] => https://book.coe.int/fr/84-integration-des-personnes-handicapees [name] => Intégration des personnes handicapées [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 85 [link] => https://book.coe.int/fr/85-direction-europeenne-de-la-qualite-du-medicament-soins-de-sante-deqm [name] => Direction Européenne de la Qualité du Medicament & Soins de Santé (DEQM) [desc] => [children] => Array ( ) ) ) ) [6] => Array ( [id] => 86 [link] => https://book.coe.int/fr/86-societe [name] => Société [desc] => [children] => Array ( [0] => Array ( [id] => 87 [link] => https://book.coe.int/fr/87-demographie [name] => Démographie [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 88 [link] => https://book.coe.int/fr/88-serie-tendances-de-la-cohesion-sociale [name] => Série Tendances de la cohésion sociale [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 89 [link] => https://book.coe.int/fr/89-serie-reponses-a-la-violence-quotidienne-dans-une-societe-democratique [name] => Série Réponses à la violence quotidienne dans une société démocratique [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 90 [link] => https://book.coe.int/fr/90-drogues-et-toxicomanie [name] => Drogues et toxicomanie [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 91 [link] => https://book.coe.int/fr/91-securite-sociale [name] => Securité sociale [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 92 [link] => https://book.coe.int/fr/92-relations-intercommunautaires [name] => Relations intercommunautaires [desc] => [children] => Array ( ) ) [6] => Array ( [id] => 93 [link] => https://book.coe.int/fr/93-cooperation-sociale-en-europe [name] => Coopération sociale en Europe [desc] => [children] => Array ( ) ) [7] => Array ( [id] => 94 [link] => https://book.coe.int/fr/94-serie-etudes-demographiques [name] => Série Etudes démographiques [desc] => [children] => Array ( ) ) ) ) [7] => Array ( [id] => 95 [link] => https://book.coe.int/fr/95-environnement [name] => Environnement [desc] => [children] => Array ( [0] => Array ( [id] => 96 [link] => https://book.coe.int/fr/96-serie-sauvegarde-de-la-nature [name] => Série Sauvegarde de la Nature [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 97 [link] => https://book.coe.int/fr/97-serie-rencontres-environnement [name] => Série Rencontres Environnement [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 98 [link] => https://book.coe.int/fr/98-serie-territoire-et-paysage [name] => Série Territoire et Paysage [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 99 [link] => https://book.coe.int/fr/99-serie-amenagement-du-territoire-europeen [name] => Série Aménagement du territoire européen [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 100 [link] => https://book.coe.int/fr/100-environnement-publications-generales [name] => Environnement / Publications générales [desc] => [children] => Array ( ) ) ) ) [8] => Array ( [id] => 101 [link] => https://book.coe.int/fr/101-democratie-locale-et-regionale [name] => Démocratie locale et régionale [desc] => [children] => Array ( [0] => Array ( [id] => 102 [link] => https://book.coe.int/fr/102-cooperation-pour-la-democratie-locale-et-regionale [name] => Coopération pour la démocratie locale et régionale [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 103 [link] => https://book.coe.int/fr/103-serie-communes-et-regions-d-europe [name] => Série Communes et Régions d'Europe [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 104 [link] => https://book.coe.int/fr/104-serie-structure-et-fonctionnement-de-la-democratie-locale-et-regionale [name] => Série Structure et fonctionnement de la démocratie locale et régionale [desc] => [children] => Array ( ) ) ) ) [9] => Array ( [id] => 105 [link] => https://book.coe.int/fr/105-education [name] => Education [desc] => [children] => Array ( [0] => Array ( [id] => 406 [link] => https://book.coe.int/fr/406-politiques-educatives [name] => Politiques éducatives [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 108 [link] => https://book.coe.int/fr/108-droits-de-l-homme-citoyennete-democratique-et-interculturalisme [name] => Droits de l'homme, citoyenneté démocratique et interculturalisme [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 112 [link] => https://book.coe.int/fr/112-enseignement-superieur-et-recherche [name] => Enseignement supérieur et recherche [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 110 [link] => https://book.coe.int/fr/110-enseignement-secondaire [name] => Enseignement secondaire [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 107 [link] => https://book.coe.int/fr/107-enseignement-de-l-histoire [name] => Enseignement de l'histoire [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 106 [link] => https://book.coe.int/fr/106-serie-pestalozzi [name] => Série Pestalozzi [desc] => [children] => Array ( ) ) ) ) [10] => Array ( [id] => 113 [link] => https://book.coe.int/fr/113-langues [name] => Langues [desc] => [children] => Array ( [0] => Array ( [id] => 114 [link] => https://book.coe.int/fr/114-pedagogie-et-langues-vivantes [name] => Pédagogie et langues vivantes [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 115 [link] => https://book.coe.int/fr/115-politiques-linguistiques [name] => Politiques linguistiques [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 116 [link] => https://book.coe.int/fr/116-langues-regionales-et-minoritaires [name] => Langues régionales et minoritaires [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 117 [link] => https://book.coe.int/fr/117-terminologie [name] => Terminologie [desc] => [children] => Array ( ) ) ) ) [11] => Array ( [id] => 118 [link] => https://book.coe.int/fr/118-jeunesse [name] => Jeunesse [desc] => [children] => Array ( [0] => Array ( [id] => 119 [link] => https://book.coe.int/fr/119-kits-de-formation-jeunesse [name] => Kits de formation / Jeunesse [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 120 [link] => https://book.coe.int/fr/120-politiques-nationales-de-la-jeunesse [name] => Politiques nationales de la jeunesse [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 121 [link] => https://book.coe.int/fr/121-jeunesse-autres-publications [name] => Jeunesse / Autres publications [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 396 [link] => https://book.coe.int/fr/396-points-de-vue-sur-la-jeunesse [name] => Points de vue sur la jeunesse [desc] => [children] => Array ( ) ) ) ) [12] => Array ( [id] => 122 [link] => https://book.coe.int/fr/122-culture [name] => Culture [desc] => [children] => Array ( [0] => Array ( [id] => 123 [link] => https://book.coe.int/fr/123-developpement-culturel [name] => Développement culturel [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 124 [link] => https://book.coe.int/fr/124-patrimoine-culturel [name] => Patrimoine culturel [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 125 [link] => https://book.coe.int/fr/125-politiques-culturelles [name] => Politiques culturelles [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 126 [link] => https://book.coe.int/fr/126-cultures-et-quartiers [name] => Cultures et quartiers [desc] => [children] => Array ( ) ) ) ) [13] => Array ( [id] => 127 [link] => https://book.coe.int/fr/127-sport [name] => Sport [desc] => [children] => Array ( [0] => Array ( [id] => 128 [link] => https://book.coe.int/fr/128-sports-monographies [name] => Sports - Monographies [desc] => [children] => Array ( ) ) ) ) [14] => Array ( [id] => 129 [link] => https://book.coe.int/fr/129-communication [name] => Communication [desc] => [children] => Array ( [0] => Array ( [id] => 130 [link] => https://book.coe.int/fr/130-mass-media [name] => Mass media [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 131 [link] => https://book.coe.int/fr/131-observatoire-europeen-de-l-audiovisuel [name] => Observatoire européen de l'Audiovisuel [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 132 [link] => https://book.coe.int/fr/132-nouvelles-technologies-de-l-information [name] => Nouvelles technologies de l'information [desc] => [children] => Array ( ) ) ) ) [15] => Array ( [id] => 133 [link] => https://book.coe.int/fr/133-questions-europeennes [name] => Questions européennes [desc] => [children] => Array ( [0] => Array ( [id] => 134 [link] => https://book.coe.int/fr/134-rapport-annuel-d-activites [name] => Rapport annuel d'activités [desc] => [children] => Array ( ) ) [1] => Array ( [id] => 135 [link] => https://book.coe.int/fr/135-debats-de-la-democratie [name] => Débats de la démocratie [desc] => [children] => Array ( ) ) [2] => Array ( [id] => 136 [link] => https://book.coe.int/fr/136-debats-europeens [name] => Débats européens [desc] => [children] => Array ( ) ) [3] => Array ( [id] => 137 [link] => https://book.coe.int/fr/137-ouvrages-sur-l-europe [name] => Ouvrages sur l'Europe [desc] => [children] => Array ( ) ) [4] => Array ( [id] => 138 [link] => https://book.coe.int/fr/138-autres-domaines [name] => Autres domaines [desc] => [children] => Array ( ) ) [5] => Array ( [id] => 373 [link] => https://book.coe.int/fr/373-catalogues-des-publications [name] => Catalogues des publications [desc] => [children] => Array ( ) ) ) ) ) ) ) ) 1

Catalogue

Newsletter

PDF - Using tax incentives to conserve and enhance biodiversity in Europe (Nature and Environment No. 143) (2005)

Root
978-92-871-5780-5PDF
Type de document :
Livre
Format :
PDF
Langue :
Anglais
Dimensions :
16 x 24 cm
Nombre de pages :
110
Clare Shine
8,00 € / 12.00 $US

This report looks at ways in which tax incentives may help to promote conservation of biological and landscape diversity in Europe.It outlines how tax incentives relate to other conservation policy options (Part I) before describing existing measures in and beyond Europe that directly benefit landholders (Part II) or create an enabling climate for the conservation sector (Part III). Part IV provides some indicators for the design of tax measures. Part V sets out conclusions and provides draft elements for a future recommendation to Council of Europe Member States on the development of fiscal incentive policies to support measures for biodiversity protection.

Introduction: objectives and methodology

I. Overview of conservation policy options

A. Regulatory measures

B. Non-regulatory measures: the growth of incentives C. Where do tax incentives fit in?

II. Tax incentives that directly support landholders

A. Real property taxes

1. Property transfer taxes (registration fees and stamp duty).

2. Local land taxes (rates)

a. Differential rates for conservation

b. Revenue implications for local authorities

B. Personal and general taxes 

1. Income tax

a. Relief linked to land management practices

b. Reliefs on donation of property interests (conservation easements

2. Wealth tax

3. Value added tax on conservation-related expenditure.

4. Capital gains tax

5. Inheritance tax (death duties)

6. Intestacy

III. Tax frameworks that support the conservation sector.

A.   Tax status of private conservation organisations

B.   Incentives for donations

C.   Initiatives to simplify giving .

1. Guidance and information.

2. Administrative procedures

3. Transnational donations

D. Earmarking tax revenues for conservation

E. Tax relief on environmentally friendly investment

IV. Practical indicators for designing tax incentives

A. Objectives

B. Quality assurance mechanisms

1. Criteria for selection

2. Valuation of donated land

3. Organisations eligible to receive donations

4. Sanctions and safeguards

V. Conclusion and recommendations

A. Current constraints on biodiversity-friendly tax policy.

B. Opportunities identified

C. Recommendations

Appendix : Questionnaire circulated to Contracting Parties.