Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights

This study investigates the dynamic relationship between environmental tax revenue and economic development in the European Union from 2013 to 2022. The findings reveal that these taxes significantly contribute to economic development in the long run, although short-run effects vary by tax type and...

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Main Authors: Branimir Kalaš, Vera Mirović, Dragana Bolesnikov, Seyi Saint Akadiri, Magdalena Radulescu
Format: Article
Language:English
Published: MDPI AG 2025-06-01
Series:Systems
Subjects:
Online Access:https://www.mdpi.com/2079-8954/13/7/503
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author Branimir Kalaš
Vera Mirović
Dragana Bolesnikov
Seyi Saint Akadiri
Magdalena Radulescu
author_facet Branimir Kalaš
Vera Mirović
Dragana Bolesnikov
Seyi Saint Akadiri
Magdalena Radulescu
author_sort Branimir Kalaš
collection DOAJ
description This study investigates the dynamic relationship between environmental tax revenue and economic development in the European Union from 2013 to 2022. The findings reveal that these taxes significantly contribute to economic development in the long run, although short-run effects vary by tax type and country. The PMG model results indicate that energy tax revenues increase GDP per capita by 0.038, transport tax revenues by 0.041, and resource tax revenues by 0.018, all of which are statistically significant. Pollution tax revenues have an effect of 0.002 in the long run but are not statistically significant. In the short run, none of the tax variables show significant effects, although pollution tax revenues have a transitional impact of 0.196. The error correction term of −1.321 confirms a strong long-run adjustment, reinforcing the gradual economic benefits of environmental taxation. The results underscore the importance of resource and pollution taxes, which exhibit robust positive impacts, particularly in resource-rich and pollution-intensive economies. Energy and transport taxes also influence economic performance; however, their effectiveness depends on the structural and sectoral differences among countries. This study provides valuable insights for policymakers by highlighting the necessity of designing tailored environmental taxation policies that align with national conditions and long-term sustainability goals. Additionally, this study adopts a systems thinking perspective to capture the interconnectedness between environmental fiscal instruments and macroeconomic sustainability, offering a holistic interpretation of policy impacts.
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spelling doaj-art-bf68ae11aace4a9a9dee820dd937fc0d2025-08-20T03:56:46ZengMDPI AGSystems2079-89542025-06-0113750310.3390/systems13070503Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven InsightsBranimir Kalaš0Vera Mirović1Dragana Bolesnikov2Seyi Saint Akadiri3Magdalena Radulescu4Faculty of Economics in Subotica, University of Novi Sad, Segedinski put 9-11, 24000 Subotica, SerbiaFaculty of Economics in Subotica, University of Novi Sad, Segedinski put 9-11, 24000 Subotica, SerbiaNovi Sad School of Business, 21000 Novi Sad, SerbiaAdvanced Research Center, European University of Lefke, Northern Cyprus, TR-10 Mersin, Lefke 99728, TurkeyPitesti University Center, National University of Science and Technology Politehnica Bucharest, 110040 Pitesti, RomaniaThis study investigates the dynamic relationship between environmental tax revenue and economic development in the European Union from 2013 to 2022. The findings reveal that these taxes significantly contribute to economic development in the long run, although short-run effects vary by tax type and country. The PMG model results indicate that energy tax revenues increase GDP per capita by 0.038, transport tax revenues by 0.041, and resource tax revenues by 0.018, all of which are statistically significant. Pollution tax revenues have an effect of 0.002 in the long run but are not statistically significant. In the short run, none of the tax variables show significant effects, although pollution tax revenues have a transitional impact of 0.196. The error correction term of −1.321 confirms a strong long-run adjustment, reinforcing the gradual economic benefits of environmental taxation. The results underscore the importance of resource and pollution taxes, which exhibit robust positive impacts, particularly in resource-rich and pollution-intensive economies. Energy and transport taxes also influence economic performance; however, their effectiveness depends on the structural and sectoral differences among countries. This study provides valuable insights for policymakers by highlighting the necessity of designing tailored environmental taxation policies that align with national conditions and long-term sustainability goals. Additionally, this study adopts a systems thinking perspective to capture the interconnectedness between environmental fiscal instruments and macroeconomic sustainability, offering a holistic interpretation of policy impacts.https://www.mdpi.com/2079-8954/13/7/503environmental taxeseconomic developmentsystem-based modellingEuropean Union
spellingShingle Branimir Kalaš
Vera Mirović
Dragana Bolesnikov
Seyi Saint Akadiri
Magdalena Radulescu
Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights
Systems
environmental taxes
economic development
system-based modelling
European Union
title Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights
title_full Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights
title_fullStr Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights
title_full_unstemmed Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights
title_short Environmental Taxes and Sustainable Development in the EU: A Decade of Data-Driven Insights
title_sort environmental taxes and sustainable development in the eu a decade of data driven insights
topic environmental taxes
economic development
system-based modelling
European Union
url https://www.mdpi.com/2079-8954/13/7/503
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AT draganabolesnikov environmentaltaxesandsustainabledevelopmentintheeuadecadeofdatadriveninsights
AT seyisaintakadiri environmentaltaxesandsustainabledevelopmentintheeuadecadeofdatadriveninsights
AT magdalenaradulescu environmentaltaxesandsustainabledevelopmentintheeuadecadeofdatadriveninsights