Nondimeno, occorre tener presente che le questioni ambientali non si risolvono unicamente con le imposte, ma occorre una valida combinazione fra la normativa in materia di tutela ambientale e una tassazione che la sostenga. ###>It is important to note, however, that environmental problems will not be resolved merely by using environmental taxes. We need an effective combination of good environmental legislation backed up by environmental taxation.