دورية أكاديمية

ENVIRONMENTAL TAXES AS THE INSTRUMENT OF ENVIRONMENTAL POLICY IN DEVELOPING COUNTRIES.

التفاصيل البيبلوغرافية
العنوان: ENVIRONMENTAL TAXES AS THE INSTRUMENT OF ENVIRONMENTAL POLICY IN DEVELOPING COUNTRIES.
المؤلفون: Todorović, Jadranka Đurović, Đorđević, Marina, Ristić, Milica
المصدر: Universitas. Gestão e Tecnologia; Jul-Dec2018, Vol. 12 Issue 24, p45-52, 8p
مصطلحات موضوعية: REGRESSION analysis, DEVELOPING countries, ENVIRONMENTAL policy
مستخلص: Many environmental and natural resource problems, which have been solved in developed countries with the use of appropriate instruments, are becoming increasingly common in developing countries. Due to poverty, the efficiency of conceiving environmental policies and minimizing costs, are inherent issues of these countries. The aim of this paper is to highlight the importance of environmental taxes in developing countries, as environmental taxes are an instrument of environmental policy that convenes with the level of their development. Most countries today pay great attention to environmental taxes. However, in the tax systems of developing countries, their significance is neglected. We analyzed 12 developing countries, which are members of the European Union, with the tendency to point out the benefits they could have from environmental taxes. A regression analysis was applied on the data series for the period 2001-2016. The results of the model show that the growth of tax revenues from ecological taxes implicitly increases the state allocation in the field of environmental protection. [ABSTRACT FROM AUTHOR]
Copyright of Universitas. Gestão e Tecnologia is the property of Centro Universitario de Brasilia, UNICEUB and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
قاعدة البيانات: Complementary Index
الوصف
تدمد:21798311
DOI:10.7251/NOE1824045T