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Environmental Taxes and Their Role in the Economics of Sustainable Development (Podatki ekologiczne i ich rola w ekonomii zrownowazonego rozwoju)

Author

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  • Paulina Debniak

    (Department of Economic Analysis and Finance, Faculty of Management and Economics, Gdansk University of Technology)

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.

Suggested Citation

  • Paulina Debniak, 2018. "Environmental Taxes and Their Role in the Economics of Sustainable Development (Podatki ekologiczne i ich rola w ekonomii zrownowazonego rozwoju)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(75), pages 72-87.
    • Handle: RePEc:sgm:pzwzuw:v:16:i:75:y:2018:p:72-87
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    More about this item

    Keywords

    environmental tax; sustainable development and tax; environmental tax reform;
    All these keywords.

    JEL classification:

    • F63 - International Economics - - Economic Impacts of Globalization - - - Economic Development
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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