The environmental taxation is one of the most important economic areas as it brings about important revenues to the government. There is a problem though that in many countries, the environmental taxation is still regressive, that is the low income househo lds have to pay a larger amount of money then the high income households.
This article focuses on environmental taxation, especially in transport and energy’s domains, pointing out the way that fiscal policy affects their regressivity or progressivity. It seems that in developed countries the environmental taxation is progressive, while in underdeveloped countries and emergency ones, the environmental taxation is regressive.
Autors: Adriana Florina Popa, Laura Brad
agroekonomija 
We seem to have a problem in belgium, where every cubic metre of heating oil is taxed the round figure of 300€. On top of this a 21% VAT rate is added, making it 363€ in total.
Heating is a basic necessity, certainly in view of the current 3 harsh winters we had to endure. Moreover, poor people most often live in the houses that are the least insulated, and with the least efficient installations. Although we get subsidized for insulating our houses, the poorest just rent, and are unable to do so. The rich get subsidized for putting solar panels, heating their house often with inefficient electricity when the meter runs backwards.
I am not of the porrest, and house owner, but I cannot take advantage of all available subsidies, since the electricitymeter is on my business name, who pays one third of the bill. The business also cannot get subsidized since its turnover is too low. Unemployed people face a similar but different hiatus in legislation.
Seems indeed that taxation on heating (just one aspect of your article) is indeed only taxing the poor and bringing the rich into creative solutions of evasion.