The Impact of Greening Tax Systems on Sustainable Energy Development in the Baltic States

Štreimikienė, Dalia; Šikšnelytė, Indrė; Zavadskas, Edmundas Kazimieras; Cavallaro, Fausto

doi:10.3390/en11051193

Cited by 27 publications

(7 citation statements)

References 20 publications

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“…Streimikiene et al [43] added economic growth as a variable that was not examined by [39,42] by investigating the role of green tax on sustainable energy development in Baltic countries. The study found a positive relationship between environmental tax, economic growth and environmental sustainability.…”

Section: Empirical Literature On Environmental Sustainabilitymentioning

confidence: 99%

The Environmental Influence of Tax Regimes in Selected European Union Economies

Ganda¹,

Garidzirai²

2021

Green Computing Technologies and Computing Industry in 2021

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Eurostat and the European Environmental Agency have in 2019 reported there is still need to continue implementing zero-carbon practices in European Union (EU) Countries although there has been a noted decrease of 22% in emissions when compared to their 1990 levels. This paper employed a system-Generalised Method of Moments (GMM) framework to evaluate the environmental impacts of tax systems in selected 28 EU economies from 2010 to 2017. The results of the study proved that aggregate environmental tax is not effectively lowering greenhouse gas emissions as expected, although it improves environmental sustainability. Possibly the environment tax revenue collected in the European Union countries was not used to enhance energy efficiency; hence it could not lower greenhouse gas emissions. The other findings demonstrate that when environmental tax is disaggregated (energy tax and transport tax) these instruments have been more efficient in lessening emissions and also improves environmental sustainability (in the case of transport tax). The paper, therefore, highlights the importance of adopting green tax instruments which are more focused and harmonising directly with environmental goals for EU economies.

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Section: Empirical Literature On Environmental Sustainabilitymentioning

confidence: 99%

The Environmental Influence of Tax Regimes in Selected European Union Economies

Ganda¹,

Garidzirai²

2021

Green Computing Technologies and Computing Industry in 2021

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“…Previous publications devoted to the issues of the EU sustainable development provide a lot of information related to the concept of sustainable development in energy and climate protection e.g., [22][23][24][25][26][27][28]. However, these studies lack the analyses of the ranking of the EU countries in terms of sustainable energy and climate development, considering the social dimensions for the EU-27 countries.…”

Section: Introductionmentioning

confidence: 99%

Assessing the Level of Energy and Climate Sustainability in the European Union Countries in the Context of the European Green Deal Strategy and Agenda 2030

2021

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The concept of sustainable development integrates activities in the economic, environmental and social areas. Energy policy, which is very closely linked to climate protection, is of key importance for achieving the goals of the concept in question. All these elements are connected by the European Green Deal strategy and Agenda 2030. Their implementation requires the evaluation of previous actions undertaken within the framework of sustainable development and the diagnosis of the current state. Therefore, this article presents the results of such research in relation to the key industry connected with this process, which is the energy sector. The research methodology was based on the analysis of 14 indicators that characterize four basic areas (dimensions) related to energy and climate sustainability. These indicators concern energy and climate as well as social and economic issues. This approach makes it possible to comprehensively assess the actions taken so far in the implementation of sustainable economic development in the energy and climate area in the European Union (EU) countries. The entropy-complex-proportional-assessment (COPRAS) methodologies, which belong to the group of multiple criteria decision-making methods, were used for this study. The conducted research allowed for the assessment of the changes in the EU countries in terms of energy and climate sustainability between 2009–2018. In addition, the effects of the introduced changes in individual years and in relation to the studied areas (dimensions) were also evaluated. Based on the results, considering the adopted criteria, the EU countries were divided into groups similar to the level of energy and climate sustainability. The results constitute a valuable set of data, which allows for a wide and in-depth multicriteria analysis. This allows for a very objective and broad assessment of the effects of sustainable development policies in the EU countries and the current state in the context of the European Green Deal strategy and Agenda 2030.

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“…The paper [19] deals with the greening of tax systems in the European Union (EU) and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU's energy policies.…”

Section: Literature Reviewmentioning

confidence: 99%

The influence of environmental tax rates on the Levelized cost of heat on the example of organic and biofuels boilers in Ukraine

et al. 2021

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In December 2019, the European Commission officially presented The European Green Deal, a new EU economic development program aimed at achieving climate neutrality on the European continent by 2050. Many previous global, European, and national programs also aim to reduce emissions of pollutants into the atmosphere. In this context, one of the ways to reduce emissions is the development of alternative energy sources (in particular the wider use of biofuel boilers) and increasing environmental tax rates. When choosing the optimal heating boilers, the practice of using the levelized cost of heating (LCOH) indicator is common. Environmental pollution tax (as a component of LCOH) is calculated for the three most common types of boilers (for Ukrainian boiler houses) with a capacity of 4.65 to 58 MW, burning natural gas, coal, and fuel oil, as well as low-power boilers burning organic and biofuels, for existing environmental tax rates, for projected increasing in 4 times (according to the bill) and subject to the introduction of minimum and maximum rates in EU countries. It is established that at the current environmental tax rates in Ukraine there are almost no economic incentives for the introduction of technologies to reduce the concentration of pollutants in emissions, but increasing environmental tax rates may change this situation. This, in turn, once again suggests that changing environmental tax rates can be an effective tool for achieving sustainable development goals.

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The Impact of Greening Tax Systems on Sustainable Energy Development in the Baltic States

Cited by 27 publications

References 20 publications

The Environmental Influence of Tax Regimes in Selected European Union Economies

The Environmental Influence of Tax Regimes in Selected European Union Economies

Assessing the Level of Energy and Climate Sustainability in the European Union Countries in the Context of the European Green Deal Strategy and Agenda 2030

The influence of environmental tax rates on the Levelized cost of heat on the example of organic and biofuels boilers in Ukraine

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