Pregled bibliografske jedinice broj: 1279788
Efficiency of Environmental Taxes Towards Sustainable Development and Green Growth: Evidence from EU
Efficiency of Environmental Taxes Towards Sustainable Development and Green Growth: Evidence from EU // Region, Entrepreneurship, Development / Leko Šimić, Mirna (ur.).
Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023. str. 35-47 (demonstracija, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1279788 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Efficiency of Environmental Taxes Towards
Sustainable Development and Green Growth: Evidence
from EU
Autori
Hodžić, Sabina
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Region, Entrepreneurship, Development
/ Leko Šimić, Mirna - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2023, 35-47
Skup
12th International Scientific Conference - Region, Entrepreneurship, Development
Mjesto i datum
Osijek, Hrvatska, 15.06.2023. - 16.06.2023
Vrsta sudjelovanja
Demonstracija
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Environmental taxes, Green growth, Sustainable development, Data Envelopment Analysis, European Union
Sažetak
Nowadays, environmental problems such as water pollution and air pollution have caused direct damage to the ecosystems of the European Union member states. Moreover, they have also affected sustainable development and the impossibility of green growth development. A key determinant in solving some environmental problems is the efficiency of government instruments, especially environmental instruments. Therefore, governments have various instruments at their disposal. One of these instruments are environmental taxes. They have a dual role - to raise tax revenues and to change consumer behaviour. In addition, they are a key instrument for achieving the European Union's environmental goal of becoming a carbon-neutral continent by 2050. To maintain the balance between total government revenues and expenditures, environmental taxes can generate additional public revenues. Moreover, they have the potential to replace other types of taxes. The main objective of thepaper is to examine the efficiency of environmental taxes, i.e. energy taxes, pollution taxes and transport taxes in terms of sustainable development and green growth in the European Union member states. In order to obtain empirical results, data envelopment analysis was applied. This is a non-parametric method based on mathematical more accurate linear programming. Three inputs and three outputs were used to evaluate the performance of the European Union member states. Different types of environmental taxes - energy, pollution and transport - were used as input variables, while total investment as a share of gross domestic product, greenhouse gas emissions per capita and the share of renewable energy were used as output variables. The analysis was conducted for the period 2016 - 2020. The results showed significant differences in the efficiency of environmental taxes between the member states of the European Union.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
--ZIP-FMTU-010-05-2022 - Financijski razvoj i zelena tranzicija (Hodžić, Sabina) ( CroRIS)
--ZIP-FMTU-001-11-2021 - Utjecaj porezne politike okoliša na održivi razvoj i zeleni rast (Fatur Šikić, Tanja) ( CroRIS)
Ustanove:
Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija
Profili:
Sabina Hodžić
(autor)