Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries
The aim of this paper is to show whether the current system of environmental taxation and environmental policies of the states is efficient for solving environmental problems. We analyze the link between environmental tax revenues and total government expenditure as independent variables and governm...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Toplica Academy of Applied Studies, Department of Business Studies Blace
2022-06-01
|
| Series: | BizInfo |
| Subjects: | |
| Online Access: | https://bizinfo.edu.rs/index.php/bizinfo/article/view/270 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850159213189267456 |
|---|---|
| author | Miloš Stojanović Sonja Becić Goran Stojanović |
| author_facet | Miloš Stojanović Sonja Becić Goran Stojanović |
| author_sort | Miloš Stojanović |
| collection | DOAJ |
| description | The aim of this paper is to show whether the current system of environmental taxation and environmental policies of the states is efficient for solving environmental problems. We analyze the link between environmental tax revenues and total government expenditure as independent variables and government expenditures for environmental protection as dependent variable in selected EU countries. By the implementation of panel data regression analysis on a defined sample, we came to the conclusion that among the observed variables there is a positive relationship. However, this relationship shows that the growth of expenditures for environmental protection is slower than the growth of total expenditure. The results also suggest that the relationship between revenues from environmental taxes and expenditures of the state in the area of environmental protection is a little weaker. With respect to the result of the analysis, it can be concluded that the existing state policy in is not sufficiently effective. |
| format | Article |
| id | doaj-art-3b88fd9ee7a9461fbdd45cee63858eb9 |
| institution | OA Journals |
| issn | 2217-2769 2406-2324 |
| language | English |
| publishDate | 2022-06-01 |
| publisher | Toplica Academy of Applied Studies, Department of Business Studies Blace |
| record_format | Article |
| series | BizInfo |
| spelling | doaj-art-3b88fd9ee7a9461fbdd45cee63858eb92025-08-20T02:23:36ZengToplica Academy of Applied Studies, Department of Business Studies BlaceBizInfo2217-27692406-23242022-06-01131111810.5937/bizinfo2201011S257Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countriesMiloš Stojanović0Sonja Becić1Goran Stojanović2University Union Nikola Tesla Belgrade, Faculty of Applied Sciences in Niš, SerbiaUniversity Union Nikola Tesla Belgrade, Faculty of Applied Sciences in Niš, SerbiaMinistry of Finance of the Republic of Serbia - Tax Administration in Niš, SerbiaThe aim of this paper is to show whether the current system of environmental taxation and environmental policies of the states is efficient for solving environmental problems. We analyze the link between environmental tax revenues and total government expenditure as independent variables and government expenditures for environmental protection as dependent variable in selected EU countries. By the implementation of panel data regression analysis on a defined sample, we came to the conclusion that among the observed variables there is a positive relationship. However, this relationship shows that the growth of expenditures for environmental protection is slower than the growth of total expenditure. The results also suggest that the relationship between revenues from environmental taxes and expenditures of the state in the area of environmental protection is a little weaker. With respect to the result of the analysis, it can be concluded that the existing state policy in is not sufficiently effective.https://bizinfo.edu.rs/index.php/bizinfo/article/view/270environmental taxesthe environmentgovernment spendingecological tax reformearnmarked revenues |
| spellingShingle | Miloš Stojanović Sonja Becić Goran Stojanović Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries BizInfo environmental taxes the environment government spending ecological tax reform earnmarked revenues |
| title | Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries |
| title_full | Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries |
| title_fullStr | Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries |
| title_full_unstemmed | Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries |
| title_short | Participation of environmental taxes in government expenditures for environmental protection: the case of selected EU countries |
| title_sort | participation of environmental taxes in government expenditures for environmental protection the case of selected eu countries |
| topic | environmental taxes the environment government spending ecological tax reform earnmarked revenues |
| url | https://bizinfo.edu.rs/index.php/bizinfo/article/view/270 |
| work_keys_str_mv | AT milosstojanovic participationofenvironmentaltaxesingovernmentexpendituresforenvironmentalprotectionthecaseofselectedeucountries AT sonjabecic participationofenvironmentaltaxesingovernmentexpendituresforenvironmentalprotectionthecaseofselectedeucountries AT goranstojanovic participationofenvironmentaltaxesingovernmentexpendituresforenvironmentalprotectionthecaseofselectedeucountries |