RESEARCH OF THE IMPACT OF ENVIRONMENTAL TAXATION PARAMETERS ON THE INDICATORS OF SOCIO-ECOLOGICAL-ECONOMIC DEVELOPMENT
Abstract
The article is devoted to the study of the preconditions and peculiarities of the application of environmental taxation instruments for the implementation of the concept of “green” economy in the world. An analysis of world researches on the impact of environmental taxes on the indicators of sustainable development and socio-economic status has been conducted. Based on the analytical tools, a panel regression analysis of environmental taxation effects has been performed. The results of the assessment of the relationship between these indicators and the parameters of sustainable development should be the basis for the development of environmental policy aimed at reducing the burden on the environment and targeted funding for ecosystem protection. Prospects for further work are to develop guidelines for the formation of mechanisms for financial support of environmental activities and study the effectiveness of environmental and economic instruments of taxation.
References
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Bruce M. Empirical evidence on the effectiveness of environmental taxes. Applied Economics Letters. 2012. Vol.19. Issue 18. P. 1817-1820 (дата звернення 26.02.2020)..
Carraro C., Galeotti M., Gallo M. Environmental taxation and unemployment: Some evidence on the 'double dividend hypothesis' in Europe. Journal of Public Economics. 2006. Vol. 62. Issues 1-2. P. 141-181 (дата звернення 21.02.2020).
Edenhofer O., Jakob M., Creutzig F., Flachsland C., Fuss S., Kowarsch, Kai Lessmann M., Mattauch L., Siegmeier J., and Steckel C. Closing the Emission Price Gap. Global Environmental Change. 2015. Vol. 31. P. 132–143 (дата звернення 23.02.2020)..
Environmental tax statistics. Eurostat. URL: http://ec.europa.eu/eurostat/statistics-explained/index.php/Environmental_tax_statistics (дата звернення 25.02.2020).
Cremer H., Gahvari F., Ladoux N. Environmental taxes with heterogeneous consumers: an application to energy consumption in France. Journal of Public Economics. 2013. Vol. 87. Issue 12. P. 2791-2815 (дата звернення 27.02.2020).
Novytska N.V. European practice in excise taxation on mineral oil products. Management and Development of Financial Systems in Eastern European Countries Current State and Problems. 2013. № 4. P. 235–242 (дата звернення 20.02.2020).
Rocchi P. et al. The reform of the European energy tax directive: exploring the potential economic impacts in the EU27. Energy Policy. 2014.Vol. 75. P. 341–353 (дата звернення 23.02.2020).
Shmelev S., Speck S. Green fiscal reform in Sweden: An econometric assessment of the carbon and energy taxation scheme. Elsevier Renewable and Sustainable Energy Reviews. 2018. Vol. 90. URL: https://doi.org/10.1016/j.rser.2018.03.032 (дата звернення 29.02.2020)
Sustainable Society Index. Sustainable Society Foundation. URL: http://www.ssfindex.com/data-all-countries/ (дата звернення 25.02.2020).
Rapanos V. The effects of environmental taxes on income distribution. European Journal of Political Economy. 1995. Vol. 11. Issue 3. P. 487-501(дата звернення 23.02.2020)..
World Development Indicators. The World Bank. URL: http://databank.worldbank.org/data/reports.aspx?source=world-development-indicators (дата звернення 25.02.2020).
