Optimal Design of Transport Tax on the Way to National Security: Balancing Environmental Footprint, Energy Efficiency and Economic Growth

Abstract

To ensure the progress of sustainable development and overcome threats to national security, the development of tools for balancing ecological, economic and energy aspects of economic activity acquires special importance. This study is related to the influence of choosing different functional elements of transport taxes on their effectiveness in ensuring national security. For calculations, panel regression modelling with panel-adjusted standard errors based on the use of the Durbin–Watson test using dummy variables was chosen. The assessment involves the selection of the main factor variable (tax revenues from transport taxes, as well as an additional dummy variable) and compliance with a country’s transport taxation system, with a certain criterion for its application. The resulting criterion was chosen as an integral indicator of national security, which summarizes the parameters of environmental footprints, economic growth, energy efficiency and security. Calculations were made for nine countries (i.e., the Czech Republic, Finland, France, Ireland, Israel, Portugal, Romania, Slovakia and Turkey) for the period 1996–2019. The calculations proved that the establishment of transport taxes, depending on the type and weight of the car, increases their effectiveness on ensuring national security or, depending on the cost and age of the car, weakens such effectiveness. The use of emissions generated by the car, its capacity and its type of fuel requires additional research; the obtained results did not allow for unambiguously determining their impact on the effectiveness of transport taxes. The conducted research forms the basis for choosing the optimal design of transport taxes to ensure the maximization of their regulatory effectiveness. The developed approach can be extended to evaluate the effectiveness of other environmental taxes.

Environmental Sustainability within Attaining Sustainable Development Goals: The Role of Digitalization and the Transport Sector

“…However, as digital technologies continue to advance and mature, they can also contribute to reducing carbon dioxide emissions in the transport sector through various mechanisms. Advanced digital technologies enable the implementation of intelligent transportation systems [6,9,39]. These systems optimize traffic flow, reduce congestion, and minimize unnecessary idling, resulting in improved fuel efficiency and reduced emissions [47,49,50].…”

“…The European Union (EU) declared the ambitious goal of becoming the first carbonneutral region by 2050. In 2019, the EU accepted the Green Deal Policy [1], which aims at promoting well-being by eliminating the negative impact on the environment caused by economic development by providing innovative green technologies, extending green energy [2-4], guaranteeing affordable energy [5,6] and clean air, reducing inequalities [3], etc. At the same time, within the Green Deal Policy, and in particular Fit for 55 packages [2], the EU declared the goals to reduce carbon dioxide emissions by at least 55% from the transport industry by 2030 and 100% by 2035.…”

“…The prior study [5] confirms that the EU's ambitious goals on carbon neutrality could be realized within the context of extending information technologies. Studies [6][7][8][9] show that information technologies allow optimization of energy use, streamline transportation systems, and enhance the efficiency of industrial processes [10,11]. Smart grids and IoT-enabled devices can dynamically manage electricity distribution, reducing waste and promoting the integration of renewable energy sources [12][13][14][15][16].…”

Carbon Dioxide, Nitrous Oxide, and Methane: What Types of Greenhouse Gases Are Most Affected by Green Investments and Renewable Energy Development?

“…In general, the study of various determinants of renewable energy development is principally for its qualitative analysis and forecasting [31]. Using the example of European countries, a group of scientists [32][33][34] studied the critical determinants of renewable energy and clean energy technologies as prospects for transforming the region's energy industry. The cumulative value of renewable energy for society as a whole is considered in work [35], and in work [36], a group of researchers focuses directly on the economic difficulties of Nigerians in solving energy supply issues.…”

Applying Energy Taxes to Promote a Clean, Sustainable and Secure Energy System: Finding the Preferable Approaches

“…The proposed study currently has no analogues in the scientific literature. At the same time, previous studies proved that transport and energy taxes have a wide potential for regulatory influence on the production and consumption of biofuels [66], and the choice of the tax base when applying transport taxes determines their effectiveness in achieving the goals of environmental, economic, and energy security [67]. Parameters characterizing the structure of thermal energy production and consumption, renewable energy development indicators, parameters of environmental pollution in the energy production process, the level of energy import, and energy loss in the production and distribution process were chosen to assess energy security.…”