Konferencja:

11th International Conference of ASECU "Openness, Innovation, Efficiency and Democratization as Preconditions for Economic Development"

Abstrakt EN:

Challenges of climate policy increase the pressure on governments to find ways to reduce environmental damage while minimizing harm to economic growth. Governments have a range of tools at their disposal, including regulations, information programmes, innovation policies, environmental subsidies and environmental taxes. Taxes in particular are a key part of this toolkit. Without governmental intervention, there is no market incentive for firms and households to take into account environmental damage, since its impact is spread across many people and it has little or no direct cost to the polluter. Therefore, protection of the environment generally requires collective action, usually led by the government. Effective implementation of 'green' taxes requires careful consideration of a number of factors. Poorly designed taxes can have a reduced environmental effect and higher economic costs. The paper reviews the theoretical and empirical evidence to assess whether there is consensus on the problem: how ecological taxation affects the sustainable development. A detailed empirical analysis of the environmental tax policy impact on sustainable development in the EU countries concerning economic (the impact on selected economic development variables) and climate (the impact on selected ecological development variables) aspects have been carried out in the subsequent part of the study. The study uses the DEA (Data Envelopment Analysis) methodology, which allows to make a comparative analysis of the relative effectiveness of ecological tax policy in the above mentioned countries. (original abstract)

Język:

eng