Environmental Taxes and the Polluter Pays Principle

I tried to elucidate whether the Polluter Pays Principle is useful to justify environmental taxes. As a result, it is necessary to discriminate between the use of the environment"by anyone who can afford"and"by anyone who cannot afford". This research leads to the concept of"limits of Umweltleistungsfahigkeit(taxation according to ability to pay on the use of the environment)".