Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15310%2F20%3A73604355" target="_blank" >RIV/61989592:15310/20:73604355 - isvavai.cz</a>

Alternative codes found

RIV/26867184:_____/20:N0000004

Result on the web

<a href="https://www.mdpi.com/2227-7099/8/4/104" target="_blank" >https://www.mdpi.com/2227-7099/8/4/104</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/economies8040104" target="_blank" >10.3390/economies8040104</a>

Result language

angličtina

Original language name

Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Original language description

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into &quot;the west&quot; and &quot;the east&quot;, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.

Czech name

—

Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50704 - Environmental sciences (social aspects)

Project

—

Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Economies

ISSN

2227-7099

e-ISSN

—

Volume of the periodical

8

Issue of the periodical within the volume

4

Country of publishing house

CH - SWITZERLAND

Number of pages

18

Pages from-to

1-18

UT code for WoS article

000601452900001

EID of the result in the Scopus database

999