Prihodki in odhodki iz okoljskih davkov v EU in Srbiji – izkušnje, ki jih je mogoče pridobiti s statistiko
DOI:
https://doi.org/10.4335/18.3.503-522(2020)Ključne besede:
prihodki iz okoljskih davkov, okoljski izdatki, statistični podatki, EU, SrbijaPovzetek
V tej raziskavi poudarjamo vprašanja pobiranja okoljskih davkov in porabe za varstvo okolja v 28 državah članicah EU in pridruženih državah kot merilo ter v Srbiji. Ne najdemo korelacije med okoljskimi davki v EU in stroški, nastalimi za okolje, hkrati pa obstaja pozitivna, statistično pomembna povezava med obema spremenljivkama v Srbiji. Obdobje opazovanja zajema obdobje 2009-2017. To pomeni, da so državni davki in proračun glavni viri financiranja zelenih projektov v Srbiji, kar kaže na manjšo okoljsko ozaveščenost podjetij in državljanov.
Literatura
Abdullah, S. & Morley, B. (2014) Environmental taxes and economic growth: Evidence from panel causality test, Energy Economics, 42, pp. 27–33.
Andreoni, V. (2019) Enviromental taxes: drivers behind the revenue collected, Journal of Cleaner Production, 221, pp. 17-26.
Broietti, C., Flach, L., Rover, S. & Salvador de Souza, J. A. (2018) Public expenditure and the environmental management of Brazilian municipalities: a panel data model, International Journal of Sustainable Development & World Ecology, 25(7), pp. 630-641.
Coalition 27 (2019) Shadow report on Chapter 27- Environment and climate change March 2018-February 2019,available at: http://www.caneurope.org/docman/south-east-europe/3538-money-talks-6th-annual-report-by-serbia-s-coalition-27-environment-climate-change/file (July 29, 2019).
Cho, C. H., Guidry, R. P., Hageman, A. M. & Patten, D. M. (2012) Do actions speak louder than words? An empirical investigation of corporate environmental reputation, Accounting, Organizations and Society, 37(1), pp. 14-25.
da Silva, M. D. R. & Silva Leitao, C. R. (2019) Environmental Costs: an analysis of voluntary Disclosure in Brazilian agribusiness companies listed on B3, Custos e agronegocio on line, 15(4), pp. 437-456.
de Miranda Pereira, P. V. & Neto, L. F. F. (2018) Socioeconomic variables and public environmental expenditures of Brazilian Municipalities: an analysis in the period 2005, Brazilian Journal of Management/Revista de Administração da UFSM, 11(ES), pp. 826-842.
D’Uva, M. (2017) Population and industrial pressure on local environmental expenditure in the Italian regions, Land Use Policy, 69, pp. 386-391.
Ercolano, S. & Romano, O. (2018) Spending for the Environment: General Government expenditure trends in Europe, Social indicators research, 138(3), pp. 1145-1169.
Environmental Protection Agency (2018) Report on Economic Instruments for Environmental protection 2017, available at: https://www.sepa.gov.rs/download/posebni/EkonomskiInstrumenti_2017.pdf, (July 29, 2019).
European Commission (2016) Screening report Serbia Chapter 27- Environment MD114/16, available at: https://ec.europa.eu/neighbourhood-enlargement/sites/near/files/screening_report_serbia_-_chapter_27_-_environment.pdf, accessed (July 29, 2019).
European Commission (2018) Serbia 2018 Report, avaiable at: https://ec.europa.eu/neighbourhood-enlargement/sites/near/files/20180417-serbia-report.pdf (July 29, 2019).
Environmental protection Agency (2017) Report on Economic Instruments for Environmental protection (Belgrade, Serbia).
Fairbrother, M. (2019) When will people pay to pollute? Environmental taxes, political trust and experimental evidence from Britain, British Journal of Political Science, 49(2), 661-682.
Fiscal Council (2019) Investments in environmental protection: a social and fiscal priority. General Assessment, available at: http://www.fiskalnisavet.rs/doc/eng/FC%20-%20Investments%20in%20environmental%20protection.pdf (July 29, 2019).
Holt, A. G. & Popeanga, V. N. (2015) Theoretical aspects on the effectiveness of environmental expenditures, Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, 2(1), pp. 102-108.
Gholipour, H. F. & Farzanegan, M. R. (2018) Institutions and the effectiveness of expenditures on environmental protection: evidence from Middle Eastern countries, Constitutional Political Economy, 29(1), pp. 20-39.
IDB (2013) Are environmentally related taxes effective?, Working paper series, Inter American Development Bank, IDB WP467.
IMF.2012.Environmental tax reform: principles from theory and practice to date. Working paper series. International Monetary Fund. WP12/180
Kaufmann, R. K. (2019). Pass-through of motor gasoline taxes: Efficiency and efficacy of environmental taxes, Energy policy, 125, pp. 207-215.
Knežević, G., Pavlović, V., & Stevanović, S. (2018) Upgrading waste management and sustainability reporting in banking industry: Evidence from Serbia, Industrija, 46(3), pp. 163-183.
Ladaru, G. R., & Dracea, R. (2017) Influence of the Environmental Protection Expenditure Dynamics on the Economic Growth in Romania During 2008-2015, Revista the Chimie (Bucharest), 68(9), pp. 2166-2171.
Liu, A. A. (2013) Tax evasion and optimal environmental taxes, Journal of Environmental Economics and Management, 66(3), 656-670.
Munitlak Ivanović, O., & Golušin, M. (2012) Environmental Taxation as a Tool for Sustainable Development Policy-State Comparison of Serbia and Application of Ecological Taxation Reform in European Union, Economic analysis, 45(1-2), pp. 32-44.
OECD Publication Service (2001) Environmentally related taxes in OECD coutries, available at: https://www.cbd.int/financial/fiscalenviron/g-fiscaltaxes-oecd.pdf (July 29, 2019).
EUROSTAT (2013) Manuals and guidelines: Environmental taxes: A statistical guide (Brussels: EUROSTAT).
Singh, N., Ma, J. & Yang, J. (2016) Optimizing environmental expenditures for maximizing economic performance, Management Decision, 54(10), pp. 2544-2561.
Sterner, T. & Köhlin, G. (2003) Environmental taxes in Europe, Public finance and management, 3(1), pp. 117-142.
Stojanović, M. (2017) Environmental fee as a part of the environmental taxes system in the Republic of Serbia, Ekonomski signali: poslovni magazin, 12(1), pp. 41-54.
Stojanović, M. & Djordjević, M. (2016) The role of environmental taxes in Serbian tax system, Ekonomika, 62(4), pp. 75-84.
Todea, N. & Cioca, I. C. (2018) Analysis of correlation between environmental protection expenditrure and gross domestic product in EU countries, Journal of Environmental protection and ecology, 19(4), pp. 1947-1954.
Webster, A. & Ayatakshi, S. (2013) The effect of fossil energy and other environmental taxes on profit incentives for change in an open economy: Evidence from the UK, Energy policy, 61, pp. 1422-1431.
Zhang, D., Du, W., Zhuge, L., Tong, Z. & Freeman, R. B. (2019) Do financial constraints curb firms’ efforts to control pollution? Evidence from Chinese manufacturing firms, Journal of cleaner production, 215, pp. 1052-1058.
Zhang, J., Qu, Y., Zhang, Y., Li, X. & Miao, X. (2019) Effects of FDI on the Efficiency of Government Expenditure on Environmental Protection Under Fiscal Decentralization: A Spatial Econometric Analysis for China, International journal of environmental research and public health, 16(14), p. E2496.
Yip, C. M. (2018) On the labor market consequences of environmental taxes, Journal of Environmental Economics and Management, 89, pp. 136-152.
