Comparative Evaluation of Experience in Environmental Tax Reforms in Chosen EU States

Astrida Miceikiene


Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania (Lithuania)

Valdemaras Makutenas


Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania (Lithuania)

Jan Zukovskis


Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania (Poland)

Artur J. Kożuch


University of Agriculture in Krakow, Institute of Economic and Social Science (Poland)


Abstract

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 environmental 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.


Keywords:

Environmental taxes, environmental tax reform, the EU, comparative evaluation

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Published
2016-01-04

Cited by

Miceikiene, A., Makutenas, V., Zukovskis, J., & Kożuch, A. J. (2016). Comparative Evaluation of Experience in Environmental Tax Reforms in Chosen EU States. Problemy Ekorozwoju, 11(1), 87–99. Retrieved from https://ph.pollub.pl/index.php/preko/article/view/4963

Authors

Astrida Miceikiene 

Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania Lithuania

Authors

Valdemaras Makutenas 

Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania Lithuania

Authors

Jan Zukovskis 

Aleksandras Stulginskis University, Faculty of Economics and Management, Lithuania Poland

Authors

Artur J. Kożuch 

University of Agriculture in Krakow, Institute of Economic and Social Science Poland

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