The Environmental Tax Policy Review of Romania was prepared and drafted by Clara Kögel and Astrid Tricaud under the supervision of Luisa Dressler, Assia Elgouacem, and Kurt Van Dender (OECD Centre for Tax Policy and Administration, Tax Policy and Statistics Division). Clara Kögel conducted the assessment of residential buildings. Astrid Tricaud carried out the analysis of road transport.
The project was managed by Clara Kögel under the supervision of Luisa Dressler and Assia Elgouacem under the responsibility of Kurt Van Dender.
The publication and dissemination of the report were coordinated by Clara Kögel under the supervision of Luisa Dressler, with valuable support from Karena Garnier, Rebekka Hviid Kanstrup, Natalie Lagorce, Alexandra Le Cam, Campbell Powers, Ria Sandilands, Carrie Tyler and Astrid Tricaud.
The authors wish to thank Daniela Radu, Gabriel Mohora, Raul-Ionuț Oprea, Valentina Rotaru (Ministry of Finance, Romania) and Bogdan Tasnadi (SG REFORM, European Commission) for their continuous support throughout the project. The findings were discussed with stakeholders at a workshop in July 2025 and a conference in March 2026. The Romanian Ministry of Finance provided data and contributed suggestions and comments at various stages of the work. Interviews with the Ministry of Finance, the Ministry of Environment, Water and Forests, and the Ministry of Energy provided important insights. Additional feedback was gratefully received from the Ministry of Environment, Water and Forests (Laurentiu Radu, Felicia Ioana, Nicoleta Datcu, Lacramioara Chioaru, Dorina Mocanu), from the Energy Policy Group (Luminita Horga, Mihnea Cătuți) and from WWF Romania (Orieta Hulea).
The OECD Secretariat thanks the national administrations participating in the country advisory group for the fruitful exchanges and support: the Belgian Federal Public Service Finance, the Danish Ministry of Taxation, the Italian Ministry of Economy and Finance, the Swiss Federal Finance Administration, the Ministry of Environment and Ministry of Finance of the Slovak Republic, and the Czech Ministry of Finance.
The authors are grateful to OECD colleagues for their valuable inputs in the analysis: Leona Tenkhoff, Konstantinos Theodoropoulos, Maria Tsiranidou and Anasuya Raj.
This report is one of the final deliverables of the project “Support for the implementation of green taxation and the Carbon Border Adjustment Mechanism (CBAM) in Romania”. This project was funded by the European Union via the Technical Support Instrument, and implemented by the OECD, in cooperation with the European Commission.
The Version of Record differs from the preliminary version in that annexes M and N have been removed.