Environmental taxes and recurrent taxes on immovable property are low

2019 ◽  
Keyword(s):  
Environmental Taxes

Achieving Environmental and Fiscal Goals in Lithuania using Environmental Taxes

Ekonomika ◽  
2002 ◽  
Vol 58 ◽  
Author(s):  
Remigijus Čiegis ◽  
Vidmantas Jankauskas ◽  
Dalia Štreimikienė
Keyword(s):  
System Analysis ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Methodological Issues ◽  
Tax System ◽  
Strategic Actions ◽  
Damage Costs ◽  
Accession Countries ◽  
Taxation System ◽  
New System

The main aim of this article is to analyse and compare the former and revised system of environmental taxes in Lithuania. Conceptual, analytical and methodological issues associated with the use of these instruments in the Lithuanian context are thoroughly discussed. Comparative and system analysis allows revealing deficiencies of the previous system of taxes and positive features of the new system. Comparison of pollution taxes available in Lithuania with the damage costs related to these pollutants emissions as well as comparison of environmental taxes with those of EU and accession countries allows to evaluate the efficiency of existing tax system in Lithuania and provide recommendations for strategic actions with respect of increasing effectiveness of existing environmental taxation system.

MECHANISMS FOR IMPLEMENTATION OF ENVIRONMENTAL TAXES AND INSURANCE

2018 ◽  
Vol 1 (13) ◽  
pp. 121-130
Author(s):  
Anatolii Petrovich Mykolaiets
Keyword(s):  
Political System ◽  
Production Management ◽  
National Level ◽  
The State ◽  
Social Representation ◽  
The Other ◽  
Environmental Taxes ◽  
The Political ◽  
Local Authorities ◽  
Natural Form

It is noted that from the standpoint of sociology, “management — a function of organized systems of various nature — (technical, biological, social), which ensures the preservation of their structure, maintaining a certain state or transfer to another state, in accordance with the objective laws of the existence of this system, which implemented by a program or deliberately set aside”. Management is carried out through the influence of one subsystem-controlling, on the other-controlled, on the processes taking place in it with the help of information signals or administrative actions. It is proved that self-government allows all members of society or a separate association to fully express their will and interests, overcome alienation, effectively combat bureaucracy, and promote public self-realization of the individual. At the same time, wide direct participation in the management of insufficiently competent participants who are not responsible for their decisions, contradicts the social division of labor, reduces the effectiveness of management, complicates the rationalization of production. This can lead to the dominance of short-term interests over promising interests. Therefore, it is always important for society to find the optimal measure of a combination of self-management and professional management. It is determined that social representation acts, on the one hand, as the most important intermediary between the state and the population, the protection of social interests in a politically heterogeneous environment. On the other hand, it ensures the operation of a mechanism for correcting the political system, which makes it possible to correct previously adopted decisions in a legitimate way, without resorting to violence. It is proved that the system of social representation influences the most important political relations, promotes social integration, that is, the inclusion of various social groups and public associations in the political system. It is proposed to use the term “self-government” in relation to several levels of people’s association: the whole community — public self-government or self-government of the people, to individual regions or communities — local, to production management — production self-government. Traditionally, self-government is seen as an alternative to public administration. Ideology and practice of selfgovernment originate from the primitive, communal-tribal democracy. It is established that, in practice, centralization has become a “natural form of government”. In its pure form, centralization does not recognize the autonomy of places and even local life. It is characteristic of authoritarian regimes, but it is also widely used by democratic regimes, where they believe that political freedoms should be fixed only at the national level. It is determined that since the state has achieved certain sizes, it is impossible to abandon the admission of the existence of local authorities. Thus, deconcentration appears as one of the forms of centralization and as a cure for the excesses of the latter. Deconcentration assumes the presence of local bodies, which depend on the government functionally and in the order of subordination of their officials. The dependency of officials means that the leadership of local authorities is appointed by the central government and may be displaced.

scholarly journals Environmental Taxes and Innovation in Chinese Textile Enterprises: Influence of Mediating Effects and Heterogeneous Factors

2021 ◽  
Vol 13 (8) ◽  
pp. 4561
Author(s):  
Yabin Yu ◽  
Hua Cheng
Keyword(s):  
Capital Investment ◽  
Economic Behavior ◽  
Property Right ◽  
Environmental Taxes ◽  
Innovation Activity ◽  
Environmental Tax ◽  
Capital Input ◽  
Innovation Activities ◽  
Enterprise Innovation ◽  
Innovation Capital

Climate change and environmental conditions call for more attention to be paid to eco-friendly economic behavior. As a market-oriented environmental regulation, environmental tax can stimulate and guide enterprises’ environmental innovation in a neutral way. However, what elements connect the environmental tax and enterprise innovation activity together? Are all the enterprises’ innovation activities affected by the environmental tax in the same way? To answer the questions, the study uses the data of Chinese textile listed companies between 2004 and 2018 to explore the intermediary role of manpower and capital investment in the innovation chain and further analyze the influence of the heterogeneous factors such as property right, segmented industry, and region. The results show that the environmental tax can effectively promote the innovation capital input of Chinese textile enterprises, and the innovation manpower input plays a partial mediation role. At the same time, environmental tax can effectively promote the innovation performance output of Chinese textile enterprises, and innovation capital input plays a complete mediation role. In addition, heterogeneous factors such as property right, segmented industry and region will affect the relation of environmental tax to innovation input and output quality and greenness to varying degrees. The study makes a profound analysis of the relation of environmental tax on Chinese textile enterprises innovation by using the microdata at the enterprise level, providing a more targeted reference for making policies in the future.

Environmental taxes on fuels and electricity — some experiences from the Nordic countries

Energy Policy ◽  
1999 ◽  
Vol 27 (6) ◽  
pp. 343-355 ◽  
Author(s):  
Jarmo Vehmas ◽  
Jari Kaivo-oja ◽  
Jyrki Luukkanen ◽  
Pentti Malaska
Keyword(s):  
Nordic Countries ◽  
Environmental Taxes

Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes

2005 ◽  
Vol 12 (2) ◽  
pp. 115-130 ◽  
Author(s):  
Charles L. Ballard ◽  
John H. Goddeeris ◽  
Sang-Kyum Kim
Keyword(s):  
Environmental Effects ◽  
Environmental Taxes

scholarly journals Assessment of the Dependence of GHG Emissions on the Support and Taxes in the EU Countries

2021 ◽  
Vol 13 (14) ◽  
pp. 7650
Author(s):  
Astrida Miceikienė ◽  
Kristina Gesevičienė ◽  
Daiva Rimkuvienė
Keyword(s):  
Energy Consumption ◽  
Empirical Study ◽  
Ghg Emissions ◽  
Gdp Per Capita ◽  
Environmental Taxes ◽  
Environmental Support ◽  
Eu Countries ◽  
Support Measures ◽  
Per Capita ◽  
The Eu

The reduction of GHG emissions is one of the priorities of the EU countries. The majority of studies show that financial support and environmental taxes are one of the most effective measures for the mitigation of the negative consequences of climate change. The EU countries employ different environmental support measures and environmental taxes to reduce GHG emissions. There is a shortage of new studies on these measures. The aim of the present study is to compare the effectiveness of the environmental support measures of the EU countries with the effectiveness of environmental taxes in relation to the reduction of GHG emissions. This study is characterized by the broad scope of its data analysis and its systematic approach to the EU’s environmental policy measures. An empirical study was performed for the EU countries with the aim of addressing this research problem and substantiating theoretical insights. A total of 27 EU member states from 2009 to 2018 were selected as research samples. The research is based on a cause-and-effect relationship, where the factors affecting environmental pollution (environmental taxes and subsidies) are the cause, and GHG emissions are the effect. Statistical research methods were used in the empirical study: descriptive statistics, the Shapiro–Wilk test, one-way analysis of variance (ANOVA), simple regression and cluster analysis. The results show that the older member countries of the EU, which had directed the financial measures of environmental policy towards a reduction in energy consumption, managed to achieve a greater reduction in GHG emissions compared to the countries which had not applied those measures. The Central and Eastern European countries are characterized by lower environmental taxes and lower expenditure allocated to environmental protection. The countries with a higher GDP per capita have greater GHG emissions that the countries with lower GDP per capita. This is associated with greater consumption, waste, and energy consumption. The study conducted gives rise to a discussion regarding data sufficiency in the assessment and forecasting of GHG emissions and their environmental consequences.

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