SETTING UP ARCHITECTURE FOR ENVIRONMENTAL TAX SYSTEM UNDER CERTAIN SOCIOECONOMIC CONDITIONS
SETTING UP ARCHITECTURE FOR ENVIRONMENTAL TAX SYSTEM UNDER CERTAIN SOCIOECONOMIC CONDITIONS
Author(s): Tetyana Vasylieva, Veronika Machová, Alina Vysochyna, Joanna Podgórska, Yaryna SamusevychSubject(s): Energy and Environmental Studies, Social development, Economic development, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Fundacja Centrum Badań Socjologicznych
Keywords: energy environmental taxes; transport environmental taxes; environmental taxes on pollution/resources; architecture of environmental tax system; socioeconomic development;
Summary/Abstract: In this paper, four groups of countries were studied using Ward's hierarchical clustering method and considering the most informative and relevant indicators of socioeconomic development, which include countries with convergent socioeconomic trends. For each of the identified clusters, based on the panel data regression analysis, we have determined the relationships between changes in tax revenues from energy, transport, pollution environmental taxes and GDP growth rate. Based on the generalization of the results of cluster and regression analyses, the structural and functional patterns of architecture for the environmental tax system were formalized, taking into account the specifics of countries' socioeconomic development.
Journal: Journal of International Studies
- Issue Year: 13/2020
- Issue No: 4
- Page Range: 273-285
- Page Count: 13
- Language: English