Preconditions for the Tax Environment of a Alterglobal Development
In this article, we analyzed economic surroundings as a precondition for the development of the tax environment in the context of alterglobal development. We admitted that economic globalization is harmful to the environment because it depends on its own viability: the constant increase in commodity...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2018-12-01
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| Series: | Comparative Economic Research |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/3884 |
| _version_ | 1818737907857358848 |
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| author | Andriy I. Krysovatyy Iryna Ya. Zvarych Roman Ye. Zvarych Maksym An. Zhyvko |
| author_facet | Andriy I. Krysovatyy Iryna Ya. Zvarych Roman Ye. Zvarych Maksym An. Zhyvko |
| author_sort | Andriy I. Krysovatyy |
| collection | DOAJ |
| description | In this article, we analyzed economic surroundings as a precondition for the development of the tax environment in the context of alterglobal development. We admitted that economic globalization is harmful to the environment because it depends on its own viability: the constant increase in commodity consumption, the increased use of resources and the growing disposition to pollute waste in the ocean, on the ground, and in the air. So, we proposed considering and analyzing alterglobalization as a process oriented towards self‑determination for peoples, communities and nations. In this context, we developed the idea about Environmental Fiscal Reform, including increasing green taxation and the phase‑out of environmentally harmful subsidies as well as financial incentives, VAT reductions and tax breaks for green initiatives – providing the perfect conditions for the transition to a circular economy. As the new economy is developing at a rapid pace today – 10% per year, more than three times the global economic growth rate – it has a significant impact on competitiveness. |
| first_indexed | 2024-12-18T01:00:30Z |
| format | Article |
| id | doaj.art-7b30b0df8c104644a424862adf270a76 |
| institution | Directory Open Access Journal |
| issn | 1508-2008 2082-6737 |
| language | English |
| last_indexed | 2024-12-18T01:00:30Z |
| publishDate | 2018-12-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Comparative Economic Research |
| spelling | doaj.art-7b30b0df8c104644a424862adf270a762022-12-21T21:26:23ZengLodz University PressComparative Economic Research1508-20082082-67372018-12-0121413915410.2478/cer-2018-00313884Preconditions for the Tax Environment of a Alterglobal DevelopmentAndriy I. Krysovatyy0Iryna Ya. Zvarych1Roman Ye. Zvarych2Maksym An. Zhyvko3Doctor of Economic Sciences, Professor of Ternopil National Economic University, Ternopil Ukraine, ORCID ID: 0000-0002-5850-8224PhD, Associate professor of International Economics Department, Ternopil National Economic University, Ternopil, Ukraine, ORCID ID: 0000-0001-5155-540XPhD, Associate professor of International Economics Department, Ternopil National Economic University, Ternopil, Ukraine, ORCID ID: 0000-0003-3741-2642Department of International Economics, Ternopil National Economic University, Ternopil, Ukraine, ORCID ID: 0000-0002-7663-5737In this article, we analyzed economic surroundings as a precondition for the development of the tax environment in the context of alterglobal development. We admitted that economic globalization is harmful to the environment because it depends on its own viability: the constant increase in commodity consumption, the increased use of resources and the growing disposition to pollute waste in the ocean, on the ground, and in the air. So, we proposed considering and analyzing alterglobalization as a process oriented towards self‑determination for peoples, communities and nations. In this context, we developed the idea about Environmental Fiscal Reform, including increasing green taxation and the phase‑out of environmentally harmful subsidies as well as financial incentives, VAT reductions and tax breaks for green initiatives – providing the perfect conditions for the transition to a circular economy. As the new economy is developing at a rapid pace today – 10% per year, more than three times the global economic growth rate – it has a significant impact on competitiveness.https://czasopisma.uni.lodz.pl/CER/article/view/3884alterglobalizationcircular economyenvironmental performance indexgreen taxescircular tax policynew economy |
| spellingShingle | Andriy I. Krysovatyy Iryna Ya. Zvarych Roman Ye. Zvarych Maksym An. Zhyvko Preconditions for the Tax Environment of a Alterglobal Development Comparative Economic Research alterglobalization circular economy environmental performance index green taxes circular tax policy new economy |
| title | Preconditions for the Tax Environment of a Alterglobal Development |
| title_full | Preconditions for the Tax Environment of a Alterglobal Development |
| title_fullStr | Preconditions for the Tax Environment of a Alterglobal Development |
| title_full_unstemmed | Preconditions for the Tax Environment of a Alterglobal Development |
| title_short | Preconditions for the Tax Environment of a Alterglobal Development |
| title_sort | preconditions for the tax environment of a alterglobal development |
| topic | alterglobalization circular economy environmental performance index green taxes circular tax policy new economy |
| url | https://czasopisma.uni.lodz.pl/CER/article/view/3884 |
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