Resumen
Environmental and energy taxation are essential components for designing global economic policies and they often contribute to achieving the sustainable economic development goals in contemporary economies. Starting from the analysis of certain elements such as the share of environmental, energy, transport and pollution taxation in GDP and using the Hierarchical Clustering methodology, the paper aims to identify economic models of behaviour and to understand the influence of energy taxation in designing an economic paradigm. In addition, another objective of the paper is to deepen the relationships that energy taxation has in designing certain economic models of behaviour and to group the EU-28 Member States based on the specified criteria. The research results confirm that at the EU-28 level could exist elements for achieving energy taxation convergence and that the states should promote a more accurate fiscal policy in order to improve the loss of competitivity caused by an inaccurate energy taxation.