Matching taxation principles with environmental policies
A HM Customs & Excise case study

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Page 5: HM Customs & Excise

HM Customs & Excise is a government department. Its aim is 'to provide a world class tax and customs service in accordance with government objectives'. In pursuit of its aim, it sets out to:

  • collect a range of duties and taxes (including VAT) accurately, on time and in a courteous and impartial manner
  • protect UK and business interests through the control of imports and exports.

HM Customs & Excise also has a unique role as a front-line organisation for protecting society against the threat of illegal drugs, firearms and, more recently, paedophile materials. The department has always been both adaptable and flexible in the way it continues to protect society.

This case study concentrates on the protective role of HM Customs & Excise in relation to the environment. The department's task is to ensure that the various taxes introduced by the government as part of its environmental protection policy actually 'work'. This task is a lot harder than it may sound. It requires that taxes be well conceived, carefully designed, and efficiently administered.

HM Customs & Excise | Matching taxation principles with environmental policies