IDEAS home Printed from https://ideas.repec.org/a/dug/actaec/y2012i1p195-203.html

Considerations Regarding the Environmental Responsibility and Taxation

Author

Listed:
  • Florian Marcel Nuta

    (Danubius University of Galati, Romania)

  • Anca Gabriela Turtureanu

    (Danubius University of Galati, Romania)

Abstract

The public policy tool of taxation may generate discouraging effects upon the economic agents – consumers or producers – but also could be used as incentives. High environmental taxation could generate crowding effect in terms of responsibility. Sometimes a very sophisticated system of environmental taxation is the basis for a highly regulated business environment and conformity but with a lack of real responsible citizenship. We are trying to see if the impact of taxation upon responsibility is real and can affect the motivation for environmental responsible citizenship. The main findings are related to the impact of regulating power of environmental taxes. Also there is evident the interest of entrepreneurs in environmentally responsible behavior and the less information about the benefits of responsible citizenship.

Suggested Citation

  • Florian Marcel Nuta & Anca Gabriela Turtureanu, 2012. "Considerations Regarding the Environmental Responsibility and Taxation," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 195-203, March.
    • Handle: RePEc:dug:actaec:y:2012:i:1:p:195-203
    as

    Download full text from publisher

    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1261/1090
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bazin, D. & Ballet, J. & Touahri, D., 2004. "Environmental responsibility versus taxation," Ecological Economics, Elsevier, vol. 49(2), pages 129-134, June.
    2. Scott, John T., 2005. "Corporate social responsibility and environmental research and development," Structural Change and Economic Dynamics, Elsevier, vol. 16(3), pages 313-331, September.
    3. Ballet, Jerome & Bazin, Damien & Lioui, Abraham & Touahri, David, 2007. "Green taxation and individual responsibility," Ecological Economics, Elsevier, vol. 63(4), pages 732-739, September.
    4. Bithas, Kostas, 2006. "The necessity for environmental taxes for the avoidance of environmental thievery. A note on the paper "Environmental responsibility versus taxation"," Ecological Economics, Elsevier, vol. 56(2), pages 159-161, February.
    5. Samuel Mercier & Jean-Pascal Gond, 2005. "La théorie des parties prenantes," Working Papers CREGO 1050502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    6. Beder, Sharon, 1996. "Charging the earth: The promotion of price-based measures for pollution control," Ecological Economics, Elsevier, vol. 16(1), pages 51-63, January.
    7. Lawrence Goulder, 1995. "Environmental taxation and the double dividend: A reader's guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 157-183, August.
    8. Castka, Pavel & Balzarova, Michaela A., 2008. "ISO 26000 and supply chains--On the diffusion of the social responsibility standard," International Journal of Production Economics, Elsevier, vol. 111(2), pages 274-286, February.
    9. Milton Friedman, 2007. "The Social Responsibility of Business Is to Increase Its Profits," Springer Books, in: Walther Ch Zimmerli & Markus Holzinger & Klaus Richter (ed.), Corporate Ethics and Corporate Governance, pages 173-178, Springer.
    10. Aditya Jain & Stavroula Leka & Gerard Zwetsloot, 2011. "Corporate Social Responsibility and Psychosocial Risk Management in Europe," Journal of Business Ethics, Springer, vol. 101(4), pages 619-633, July.
    11. Rodrigues, Joao & Domingos, Tiago & Giljum, Stefan & Schneider, Francois, 2006. "Designing an indicator of environmental responsibility," Ecological Economics, Elsevier, vol. 59(3), pages 256-266, September.
    12. Lynes, Jennifer K. & Andrachuk, Mark, 2008. "Motivations for corporate social and environmental responsibility: A case study of Scandinavian Airlines," Journal of International Management, Elsevier, vol. 14(4), pages 377-390, December.
    13. Henriques, Irene & Sadorsky, Perry, 1996. "The Determinants of an Environmentally Responsive Firm: An Empirical Approach," Journal of Environmental Economics and Management, Elsevier, vol. 30(3), pages 381-395, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mathieu Guigourez, 2025. "Commitment, Kantian Economics and Climate Change: Rethinking Rational Choice and Individual Responsibility," Documents de travail du Centre d'Economie de la Sorbonne 25002, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    2. Jarmila Zimmermannová & Karel Korba, 2010. "Comparison of CO2 Taxation in European Union Member States [Komparace zdanění CO2 v zemích evropské unie]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2010(3), pages 30-48.
    3. Mathieu Guigourez, 2026. "Taxing Carbon, Framing Responsibility: How Framing, Licensing and Beliefs Shape Individual Responsibility under Carbon Taxes," Documents de travail du Centre d'Economie de la Sorbonne 26003, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    4. Florian Marcel Nu?a & Alina Cristina Nu?a, 2012. "The Impact of Financial Performance upon the Social Responsibility of Romanian SMEs – Point of View," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 25-31, August.
    5. Mathieu Guigourez, 2023. "10$ a ton of carbon ? The Stern-Nordhaus Controversy : Methodological and Ethical Issues [10$ la tonne de carbone ? La controverse Stern-Nordhaus : enjeux méthodologiques et éthiques]," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04161930, HAL.
    6. Khaled Elsayed & David Paton, 2009. "The impact of financial performance on environmental policy: does firm life cycle matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 18(6), pages 397-413, September.
    7. Rohan Best & Paul J. Burke, 2020. "Energy mix persistence and the effect of carbon pricing," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 64(3), pages 555-574, July.
    8. Zhengxia He & Shichun Xu & Wenxing Shen & Meiling Wang & Cunfang Li, 2019. "Exploring external and internal pressures on the environmental behavior of paper enterprises in China: A qualitative study," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 951-969, September.
    9. Claudia Kettner-Marx & Daniela Kletzan-Slamanig, 2018. "Carbon Taxes from an Economic Perspective," WIFO Working Papers 554, WIFO.
    10. Ivan Hilliard, 2013. "Responsible Management, Incentive Systems, and Productivity," Journal of Business Ethics, Springer, vol. 118(2), pages 365-377, December.
    11. Apostolov Mico, 2016. "Foreign Direct Investments Induced Innovation? A Case Study − Macedonia," Comparative Economic Research, Paradigm, vol. 19(1), pages 5-25, March.
    12. MUNK, Knud J., 2011. "Optimal taxation in the presence of a congested public good and an application to transport policy," LIDAM Discussion Papers CORE 2011057, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    13. Kai Nomura & Masashi Yamamoto, 2025. "Plastic reduction and firm characteristics: Evidence from (non-) financial information in Japan," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 27(3), pages 405-429, July.
    14. Agnar Sandmo, 2003. "Environmental Taxation and Revenue for Development," WIDER Working Paper Series DP2003-86, World Institute for Development Economic Research (UNU-WIDER).
    15. Brita Bye & Karine Nyborg, 1999. "The Welfare Effects of Carbon Policies: Grandfathered Quotas versus Differentiated Taxes," Discussion Papers 261, Statistics Norway, Research Department.
    16. Johannes Urpelainen, 2011. "Frontrunners and Laggards: The Strategy of Environmental Regulation under Uncertainty," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 50(3), pages 325-346, November.
    17. Lorena Para‐González & Carlos Mascaraque‐Ramírez, 2020. "The six dimensions of CSR as a driver of key results in the shipbuilding industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 576-584, March.
    18. Castaldo, Sandro & Ciacci, Andrea & Penco, Lara, 2023. "Perceived corporate social responsibility and job satisfaction in grocery retail: A comparison between low- and high-productivity stores," Journal of Retailing and Consumer Services, Elsevier, vol. 74(C).
    19. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
    20. Block, Joern & Wagner, Marcus, 2014. "Ownership versus management effects on corporate social responsibility concerns in large family and founder firms," Journal of Family Business Strategy, Elsevier, vol. 5(4), pages 339-346.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:actaec:y:2012:i:1:p:195-203. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniela Robu (email available below). General contact details of provider: https://edirc.repec.org/data/fedanro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.