The green tax and extended producer responsibility: accounting aspects and implementation challenges in the Republic of Moldova

Green taxes and extended producer responsibility are essential policy instruments designed to mitigate the environmental impact of economic activities. These measures play a pivotal role in promoting sustainable waste management and ensuring that producers assume responsibility for the ecological footprint of their products. This study explores the legislative framework and accounting implications of the green tax, focusing on key challenges such as inadequate waste collection infrastructure, high compliance costs for businesses, and the complexity of tax administration procedures. These factors hinder effective enforcement and limit the intended environmental benefits. The research employs a combination of normative document analysis, analytical methods, as well as induction, deduction, and synthesis to provide a comprehensive perspective on the issue. The findings emphasize the need to optimize accounting regulations and enhance waste management infrastructure to improve the efficiency of green tax implementation. Additionally, the study highlights the importance of governmental support, digitalization of reporting processes, and financial incentives to facilitate compliance. The proposed recommendations seek to strike a balance between environmental sustainability and economic efficiency, contributing to the effective application of green taxation policies.