Comparative evaluation of experience in environmental tax reforms in chosen EU states
PBN-AR
Instytucja
Wydział Rolniczo-Ekonomiczny (Uniwersytet Rolniczy im. Hugona Kołłątaja w Krakowie)
Informacje podstawowe
Główny język publikacji
en
Czasopismo
Problemy Ekorozwoju
ISSN
1895-6912
EISSN
Wydawca
DOI
URL
Rok publikacji
2016
Numer zeszytu
Strony od-do
87-99
Numer tomu
12(1)
Identyfikator DOI
Liczba arkuszy
0.6
Autorzy
(liczba autorów: 4)
Pozostali autorzy
+ 3
Słowa kluczowe
pl
podatki ekologiczne, reforma podatków ekologicznych, UE, ocena porównawcza
en
environmental taxes, environmental tax reform, the EU, comparative evaluation
Streszczenia
Język
en
Treść
The research presents the analysis and comparison of environmental tax reforms in the countries of the European Union, which are an effect of political decisions. The main focus in evaluation of environmental tax reforms is put on the results of improvement of environmental quality and maintenance of revenue neutrality that may be used to determine the appropriateness and benefit of the reform in the countries. The following countries which have implemented the environmental tax reforms have been chosen for the empirical study: Denmark, Germany, the Netherlands, Finland, Sweden, and the United Kingdom. Criteria of evaluation of environmental tax reforms have been determined, namely, the effect of environmental taxes on state revenue; economic-social effects of environ-mental taxes; the effect of environmental taxes on reduction of environmental pollution. The empirical quantitative and qualitative study has been conducted for analysis of the dynamics of the quantitative indicators by looking at their variation trends, determining the values of qualitative indicators and significance of quantitative and qualitative indicators, and applying the correlation analysis. The results of the study have suggested that the countries which have implemented the environmental tax reforms have achieved environmental, economic, and social aims. Environmental (energy intensity, GHG emissions productivity), economic-social (the share of environmental taxes in state revenue, labour productivity) indicators of the countries have improved during the analyzed period. The environmental tax reforms have not put any significant burden of taxation on the society, while some of the countries (the United Kingdom, the Netherlands) have even achieved the neutrality of state revenue.
Inne
System-identifier
UR9a5e698ddc554d1c9b451091157a1727