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Title | Setting up architecture for environmental tax system under certain socioeconomic conditions |
Authors |
Vasylieva, Tetiana Anatoliivna
Vysochyna, Alina Volodymyrivna Samusevych, Yaryna Valentynivna Podgórska, J. Machová, V. |
ORCID |
http://orcid.org/0000-0003-0635-7978 http://orcid.org/0000-0001-9490-1026 http://orcid.org/0000-0001-7048-8388 |
Keywords |
energy environmental taxes transport environmental taxes environmental taxes on pollution / resources енергетичні екологічні податки энергетические экологические налоги транспортні екологічні податки транспортные экологические налоги екологічні податки на забруднення / ресурси экологические налоги на загрязнение / ресурсы |
Type | Article |
Date of Issue | 2020 |
URI | https://essuir.sumdu.edu.ua/handle/123456789/85506 |
Publisher | Journal of International Studies |
License | Creative Commons Attribution 4.0 International License |
Citation | Vasylieva, T., Machová, V., Vysochyna, A., Podgórska, J., & Samusevych, Y. (2020). Setting up architecture for environmental tax system under certain socioeconomic conditions. Journal of International Studies, 13(4), 273-285. doi:10.14254/2071-8330.2020/13-4/19 |
Abstract |
In this paper, four groups of countries were studied using Ward's hierarchical clustering method and considering the most informative and relevant indicators of socioeconomic development, which include countries with convergent socioeconomic trends. For each of the identified clusters, based on the panel data regression analysis, we have determined the relationships between changes in tax revenues from energy, transport, pollution environmental taxes and GDP growth rate. Based on the generalization of the results of cluster and regression analyses, the structural and functional patterns of architecture for the environmental tax system were formalized, taking into account the specifics of countries' socioeconomic development. |
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File | Size | Format | Downloads |
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Vasylieva_energy environmental taxes.pdf | 408.19 kB | Adobe PDF | -1081925851 |
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