scholarly journals Environmental Taxes as a Fiscal Policy Instrument: The Case of the Baltic States

2016 ◽  
Author(s):  
Hilal Görkem
Keyword(s):  
Policy Instrument ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Tax Revenue ◽  
Environmental Tax ◽  
Baltic States ◽  
Tax Reforms ◽  
Baltic Countries ◽  
Energy Taxes ◽  
The Baltic

The aim of this study is to evaluate environmental taxation in the Baltic States (Estonia, Latvia, Lithuania). First, environmental policies and environmental tax reforms of these countries will be generally overviewed. After addressing the legal regulations related environmental taxation, the composition of environmental taxes, the share of environmental taxes in total tax revenue and GDP will be put forward. In the light of these indicators, the situation of the Baltic countries in EU will be assessed. The reports of the European Commission, Eurostat database, and OECD Database on instruments used for environmental policy are the main data sources used in the study. According to Eurostat data for 2014, energy taxes take the largest share from environmental taxes in EU. While Lithuania has the highest share of energy taxes (93,78%) in EU, Estonia has the lowest share of transport taxes (2,12%). Latvia ranks fifth in terms of the share of environmental taxes in total tax revenue (9.16%). Estonia is among in top ten countries with a share of 8,22%. The share of Lithuania (6.06%) remains slightly below average.

Comparison of Environmental Tax Systems of China and the United States and the Enlightenments

2019 ◽  
Vol 07 (03) ◽  
pp. 1950008
Author(s):  
Yunfeng YAN ◽  
Ran WANG ◽  
Qingwen FAN
Keyword(s):  
United States ◽  
The United States ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Tax Revenue ◽  
Absolute Amount ◽  
Environmental Tax ◽  
Green Development ◽  
Important Means ◽  
Taxation System

Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.

scholarly journals EXPLORATION OF HEALTHY AGEING DETERMINANTS IN BALTIC STATES

2021 ◽  
Vol 4 ◽  
pp. 414-427
Author(s):  
Madara Miķelsone ◽  
Diāna Baltmane ◽  
Ieva Reine ◽  
Sigita Sniķere ◽  
Andrejs Ivanovs ◽  
...  
Keyword(s):  
Functional Ability ◽  
Healthy Ageing ◽  
Older Individuals ◽  
Baltic States ◽  
Psychological Determinants ◽  
Baltic Countries ◽  
Preventive Actions ◽  
Intrinsic Capacity ◽  
The Baltic

According to the WHO, healthy ageing is characterized by such interrelated determinants as intrinsic capacity, functional ability and environment. An individual's intrinsic capacity is a powerful predictor of the future ageing process and includes 5 areas - cognitive, psychological, sensory, locomotion and vitality. Exploration of these areas can provide necessary information for therapeutic and preventive actions that can be tailored to an individual's needs, priorities and values to support participation and quality of life. The objective of this study was to evaluate and compare healthy ageing determinants of older individuals in the Baltic States. The research was based on the sample of older individuals (50 years and older) from wave 8 of the Survey of Health, Ageing and Retirement in Europe (SHARE) during the period from November 2019 to March 2020. The obtained results indicate a low level/poor results in such determinants as locomotion, sensory, vitality and functional ability (more than 50% of the respondents among the Baltic countries has poor health, various long-term illnesses, limitations in daily activities, suffer from moderate or severe pain, requires help to meet daily needs, etc.), has various behavioral risks, however has higher assessment of cognitive and psychological determinants.

scholarly journals Russian soft power in the Baltic States through the lens of research: traditions, competition, confrontation

Baltic Region ◽  
2019 ◽  
Vol 11 (3) ◽  
pp. 107-124
Author(s):  
Vladislav V. Vorotnikov ◽  
Natalia A. Ivanova
Keyword(s):  
Mass Culture ◽  
Soft Power ◽  
Russian Language ◽  
Ruling Class ◽  
Baltic States ◽  
Hard Power ◽  
Baltic Countries ◽  
Bilateral Relations ◽  
Russian Speakers ◽  
The Baltic

In this article, we aim to analyse the research discourse in the Baltic countries (Estonia, Latvia, and Lithuania) as regards Russian soft power, which is considered as hard power, and to compare the theses that dominate this discourse with the actual interactions between Russia and the three states in media, education, and culture. Each Baltic country has built a system of political and legal restrictions to diminish the effect of Russian soft power, which is considered in terms of hard power, i.e. as a threat to national security. The current forms of Russian soft power are becoming less productive in the region and their use in the negative political context of bilateral relations has the opposite effect for Russia – the country loses in reputation and image. The main factor at play is the information content of the Russian-language media space. At odds with the historical and political views of a significant part of the Baltic States’ ruling class, it is becoming the target of counteraction. At the same time, Russian high and mass culture and, partly, educational services are in demand from both Baltic Russian speakers and ethnic Lithuanians, Latvians, and Estonians. Our analysis shows that the views of Baltic researchers that Russian soft power is politics-driven and foreign to the region are exaggerated and biased. In its turn, Russian soft power in the Baltics retains the potential to aid the country’s foreign policy, being a complement to the latter rather than its direct tool.

scholarly journals ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX

2021 ◽  
Author(s):  
Borys Zanko
Keyword(s):  
Financial Stability ◽  
Pollutant Emissions ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Nature Protection ◽  
Environmental Situation ◽  
Tax Benefits ◽  
Environmental Measures ◽  
The Impact

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.

scholarly journals Comparative analysis of methods to identify road sections with high accidents risk: a case study of E67 Estonia–Latvia–Lithuania corridor

2021 ◽  
Vol 334 ◽  
pp. 02001
Author(s):  
Maria Pashkevich ◽  
Anton Pashkevich
Keyword(s):  
Safety Management ◽  
Black Spot ◽  
Core Network ◽  
Baltic States ◽  
Safety Issues ◽  
Baltic Countries ◽  
Efficient Management ◽  
North Eastern ◽  
The One ◽  
The Baltic

E67 road is a strategically important part of a North Sea – Baltic Core Network Corridor, connecting the three Baltic States with Finland, on the one hand, and with North Eastern Poland, on the other. So-called Via Baltica corridor services more than 30 000 vehicles per day being one of the major arteries for transit and heavy good vehicles transport in the region. Annually around 8 000 road accidents with casualties occur in the three Baltic States with more than 500 fatalities a year. Relatively high road safety risk exposure requires more efficient management of infrastructure safety issues. The three Baltic States use either black spot management (BSM) or network safety management (NSM) or a combination of these two approaches to treat dangerous road sections of the network. In this article three methodologies used in the Baltic countries for dangerous road sections and spots identification were described. Quantitative analysis of dangerous sections/spots identified by the three methodologies was performed for the whole Via Baltica corridor to reveal the differences between the methods used.

My address is the Soviet Union – or is it? Baltic identity in souvenir production within the Soviet discourse

2021 ◽  
pp. 135918352110524
Author(s):  
Triin Jerlei
Keyword(s):  
Soviet Union ◽  
Baltic States ◽  
Baltic Countries ◽  
The Soviet Union ◽  
Vernacular Culture ◽  
New Type ◽  
The 1960S ◽  
The Baltic ◽  
Local Materials

In the 1960s, tourism in the Soviet Union underwent radical changes. While previously the focus had been on showcasing the rapid modernization of the empire, this new type of tourism focused on introducing foreigners to the regional vernacular culture in the Soviet Union. As the number of tourists increased, the need for wider mass production of souvenirs emerged. This research focuses on the identity of souvenirs produced in Baltic states as a case study for identifying the existence and nature of regionalism within the Soviet system. This study found that within Baltic souvenir production, two separate types of identities manifested. Firstly, the use of national or vernacular symbols was allowed and even promoted throughout the Soviet Union. A famous slogan of the era was ‘Socialist in content, national in form’, which suggested that national form was suitable for conveying socialist ideals. These products were usually made of local materials and employed traditional national ornament. However, this research identified a secondary identity within the souvenirs manufactured in the Baltic countries, which was based on a shared ‘European past’. The symbol often chosen to convey it was the pre-Soviet Old Town, which was in all three states based on Western and Central European architectural traditions. This research suggests that this European identity validated through the use of Old Town as a recurring motif on souvenirs, distinguished Baltic states from the other regions of the Soviet Union. While most souvenirs manufactured in the Soviet Union emphasized the image of locals as the exotic ‘Other’, Baltic souvenirs inspired by Old Town conveyed the idea of familiarity to European tourists.

scholarly journals Comparing the socialist rural architecture of the Baltic States: the past and the future of the administrative-cultural centres of collective farms.

2019 ◽  
Vol 63 ◽  
pp. 11004
Author(s):  
Laura Ingerpuu
Keyword(s):  
Field Work ◽  
Architectural Heritage ◽  
Baltic States ◽  
Baltic Countries ◽  
Collective Farming ◽  
Independent States ◽  
Rural Architecture ◽  
The 1960S ◽  
The Baltic ◽  
Collective Farms

Collectivisation of agriculture in Estonia, Latvia and Lithuania was a drastic change that shaped rural built landscapes of the Baltic countries for five decades. Although Estonia, Latvia and Lithuania have been independent states, and collective farming has been abolished for almost thirty years now, the physical legacy of collective farms still exists. This paper examines what are the present processes in terms of preservation and valorisation of collective farm architectural heritage in the Baltic States. The focus of the analysis is on the administrativecultural buildings of the collective farms, built between the 1960s and 1990s, which represent the modernist and postmodernist rural architectural gems. I compare the context of the establishment of the administrative-cultural centres in Estonia, Latvia and Lithuania as well as developments in reuse and protection of these buildings after the abolishment of collective farming. I also analyse today's situation in terms of acceptance of this socialist legacy as a meaningful part of the history. My study is based on the field work in the relevant countries, available literature and data, and interviews conducted with the heritage conservation experts and researchers in this field.

scholarly journals The Role of the Elites in Choosing the Foreign Policy Priorities of the Baltic States

2020 ◽  
Vol 22 (4) ◽  
pp. 603-616
Author(s):  
Vadim A. Smirnov
Keyword(s):  
Foreign Policy ◽  
Large Scale ◽  
Soviet Period ◽  
Political Elites ◽  
Baltic States ◽  
Political Transformations ◽  
Baltic Countries ◽  
Political Interaction ◽  
The Baltic

The author analyzed the role of the elites of the Baltic countries in the choice of foreign policy priorities in the period after the declaration of independence. The process of determining the course towards the Euro-Atlantic is inscribed in the sub-regional context, taking into account the current Russian-Baltic political interaction. The study of power groups was carried out on the basis of an examination of large-scale socio-political transformations along with an analysis of individual practices. A comprehensive study of the transformation of the political elites of Baltic states as small countries, involves consideration of both the domestic and foreign policy aspects. The thesis is put forward that, despite a number of differences in the Baltic states, since the 1990s there were similar processes of transformation of political elites. The elite formation was due to the principle of state continuity as continuity with the pre-war regimes of Latvia, Lithuania and Estonia and as a break with the Soviet period, including the EuroAtlantic course as the key priority of the foreign policy. The consolidation of deep divisions in the societies of the Baltic states - ethnic, linguistic, political - was the result of the elite struggle for power in the 1990s. After the implementation of the idea of Back to the West the elites of the Baltic states replaced it with a Russian threat, which made it possible to postpone overcoming internal divisions fraught with weakening of their power.

scholarly journals MARKETING ASPECTS OF DEVELOPING TOURISM SERVICES MARKET IN UKRAINE & THE BALTIC COUNTRIES

2019 ◽  
Vol 5 (1) ◽  
pp. 39
Author(s):  
Ganna Gorina ◽  
Valentina Barabanova
Keyword(s):  
Functional Model ◽  
Tourism Industry ◽  
Methodological Principle ◽  
Baltic States ◽  
Baltic Countries ◽  
Marketing Activities ◽  
European Standards ◽  
The Baltic ◽  
Tourism Services

Under the conditions of modern European integration processes, the quality of providing tourism services, which should meet the requirements of the population as much as possible, gains momentum. The regulation of tourism development in Ukraine according to European standards and regulations impose the task of upgrading the tourism industry, search for innovative instruments to improve its functioning based on the best European practices example of the Baltic States. Marketing approaches in managing the demand for tourism services by means of innovative technologies are insufficiently defined. Among the scholars who investigated the marketing aspects in the field of tourism activities should be distinguished the following: N. E. Kudla, I. Yu. Martynov, O. M. Pravyk, I. M. Shkoda and so on. The methodology is based on a systematic approach to the market for tourist services, marketing analysis as a management concept for this market, on the use of modelling as a methodological principle and a method of scientific knowledge. The mechanisms of increasing the efficiency of marketing activities in the field of tourism through the structural-functional model and model of management of the marketed approach system are determined. At the present stage, the issues of finding and implementing modern mechanisms for the formation and management of demand for a tourism product remain unsolved. Results. The article is aimed at developing innovative methods for managing the process of implementing marketing approaches to the market for tourist services in Ukraine. Priority is the development of mechanisms for the formation of demand for tourism products through marking technologies. The authors developed a system of marking approaches, which includes the factors of the effectiveness of travel services; marking methods and techniques; forms of realization of tourist services. The mechanism of formation and management of demand for a tourist product, as well as communicative and social methods of increasing the efficiency of marking activity in the tourist services market in Ukraine, is determined. Practical implications. The article considers mechanisms of increasing the efficiency of marketing activities in the field of tourism. The expediency of using the European experience of the Baltic States for the development of tourism in Ukraine is emphasized. Directions of further researches are offered. The structural-functional model of the system of marketing approaches and the organizational model of operational management of the process of realization of marketing approaches to the market for tourist services are developed. Value/originality. The use of the proposed models will more effectively increase the efficiency of marketing activities in the modern market for tourist services. The authors prove that modelling, development, and implementation of models of marketing approaches is a powerful mechanism for achieving a new quality of tourism services market and Ukraine.

Environmental Tax Policy Reforms in the European Union

2017 ◽  
pp. 318-329
Author(s):  
Charalambos Louca
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Green Economy ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
The European Union ◽  
Policy Reforms ◽  
Tax Reforms ◽  
Fiscal Reform ◽  
Policy System

This chapter provides an overview of the environmental tax policy system in the European Union. The different kinds of environmental taxes, their quantitative use in the member states as well as the factors that influence the potential for tax reforms are explained. Reference is also made as to how environmental fiscal reforms can contribute to a Green Economy. The principles and the motivational factors for an Environmental Fiscal Reform (EFR) are explained. The experiences and the practices of European and Asian countries are presented and policy lessons learnt are drawn. Finally the chapter concludes by referring to the environmental fiscal reform prospects.

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