Environmental Taxes and Their Role in the Economics of Sustainable Development
Environmental Taxes and Their Role in the Economics of Sustainable Development
Author(s): Paulina DębniakSubject(s): Social Sciences, National Economy, Public Finances
Published by: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
Keywords: environmental tax; sustainable development and tax; environmental tax reform
Summary/Abstract: The purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally allows for showing the role of these taxes in practice. The fourth part of this article discusses the environmental tax reform. A theoretical and empirical analysis carried out in the article allows us to state that the tax system should play a fundamental role in shaping sustainable economic development, but in practice it is still difficult to carry out the appropriate environmental tax reform.
Journal: Problemy Zarządzania
- Issue Year: 16/2018
- Issue No: 3 (75)
- Page Range: 72-87
- Page Count: 16
- Language: English, Polish