Splitting of Environmental Taxes Revenues in the EU
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F19%3AN0000016" target="_blank" >RIV/26867184:_____/19:N0000016 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-9257-2019" target="_blank" >http://dx.doi.org/10.5817/CZ.MUNI.P210-9257-2019</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-9257-2019" target="_blank" >10.5817/CZ.MUNI.P210-9257-2019</a>
Alternative languages
Result language
angličtina
Original language name
Splitting of Environmental Taxes Revenues in the EU
Original language description
Currently, EU member states use different kinds of economic instruments of environmental protection. Besides their environmental impact, the main reason for economic instruments implementation is their fiscal impact, precisely revenues of public budgets. The main goal of this paper is to find similarities in EU28, to find the groups of countries with the same fiscal impact of economic instruments on public budget revenues. The method of cluster analysis is used, based on EUROSTAT and EEX data sets for the year 2016. Three categories of economic instruments’ revenues (per capita) are selected as a base for cluster analysis, with available data for all EU-28 countries – energy taxes without EU ETS, EU ETS and transport taxes. We can distinguish six clusters in total, precisely group A characteristic by low tax revenues and low EU ETS revenues, group B with high tax revenues and low EU ETS revenues, group C with low tax revenues and high EU ETS revenues, group D represented by middle tax revenues and middle EU ETS revenues, group E and group F, both represented by one country with extremely high tax revenues. Generally, countries of Central and Eastern Europe are not grouped only in one group, they have all low tax revenues, but there are differences in EU ETS revenues. Focusing on northern countries of EU, they are characteristic by rather higher or high tax revenues, but they are also split into different clusters.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of 23rd International Conference Current Trends in Public Sector Research 2019
ISBN
978-80-210-9257-0
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
253-260
Publisher name
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Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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