PODATKI ŚRODOWISKOWE W KSZTAŁTOWANIU ZRÓWNOWAŻONEJ PRODUKCJI I KONSUMPCJI W KRAJACH UNII EUROPEJSKIEJ
ENVIRONMENTAL TAXES IN SUSTAINABLE PRODUCTION AND CONSUMPTION ASPECT IN EUROPEAN UNION COUNTRIES

Summary/Abstract: Purpose – The aim of this article is to assess the impact of environmental taxes interms of sustainable consumption and production. Examination of the correlation betweenenvironmental tax revenues in the European Union countries and sustainable consumptionand production indicators will allow us to make this assessment.Research method – The study used the method of literature analysis and comparativeanalysis using structure, dynamics, correlation, median and arithmetic mean indicators.The numerical data for the research were obtained from the Eurostat database. Goal no12 performance indicators were used as a variable to measure the impact of environmentaltaxes in each Member State.Results – The results of the correlation analysis conducted clearly indicate that inthe case of the indicators: energy productivity, average CO2 emissions of new passengercars per 1 km, consumption of materials in a closed loop, and the gross value of goods inthe sector of environmental goods and services, significant relationships were obtainedin a large group of EU countries in the desired directions. The hypothesis has been pos-itively verified.Originality   / value   / implications   / recommendations – It is very important from the pointof view of sustainable development, and especially sustainable consumption, to definethe role of tax fiscal instruments. As an important instrument of public finance, theyshould support the implementation of sustainable development goals. As a result of theconducted analyses, an attempt will be made to formulate recommendations in terms ofthe functioning of tax fiscal instruments for sustainable development.

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