The Encyclical of Pope Francesco Laudato si’ is framed in a triangular vision, in which are situated the human being, nature and technology, which places human being at the top. Pope Francesco emphasizes that it is fundamental to recognize the human root of the ecological crisis and urges us to consider the various elements of an integral ecology, inclusive of human and social dimensions.
The conception of environment as a common good, as defined in the Encyclical Laudato si’, and related to the rights of man and nature leads us to consider that the linear taxation model, inclined to give priority only for tax purposes and not for extra-tax ones, must be overcome to build up the model of circular taxation, which makes it possible to promote respect for nature by using both environmental taxes and tax incentives.

The circular economy, supported by the community institutions and emphasized by Pope Francesco in the Encyclical Laudato si’, can be achieved through the model of circular taxation which by contrasting the neutral taxation model, insensitive to the dynamics of spending and sensitive towards those of the levy and the revenue, comes to contain inefficient and customer public spending.