Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/26867184:_____/20:N0000004

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50704 - Environmental sciences (social aspects)

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Economies

ISSN

2227-7099

e-ISSN

—

Svazek periodika

8

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

18

Strana od-do

1-18

Kód UT WoS článku

000601452900001

EID výsledku v databázi Scopus

999