Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU
There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts...
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| Format: | Article |
| Language: | English |
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MDPI AG
2020-11-01
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| Series: | Economies |
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| Online Access: | https://www.mdpi.com/2227-7099/8/4/104 |
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| author | Vít Pászto Jarmila Zimmermannová Jolana Skaličková Judit Sági |
| author_facet | Vít Pászto Jarmila Zimmermannová Jolana Skaličková Judit Sági |
| author_sort | Vít Pászto |
| collection | DOAJ |
| description | There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation. |
| first_indexed | 2024-03-10T14:42:04Z |
| format | Article |
| id | doaj.art-81062798475f45b08c3e27899afc727c |
| institution | Directory Open Access Journal |
| issn | 2227-7099 |
| language | English |
| last_indexed | 2024-03-10T14:42:04Z |
| publishDate | 2020-11-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Economies |
| spelling | doaj.art-81062798475f45b08c3e27899afc727c2023-11-20T21:42:40ZengMDPI AGEconomies2227-70992020-11-018410410.3390/economies8040104Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EUVít Pászto0Jarmila Zimmermannová1Jolana Skaličková2Judit Sági3Department of Geoinformatics, Palacký University Olomouc, 17. listopadu 50, 77146 Olomouc, Czech RepublicDepartment of Computer Science and Applied Mathematics and Department of Economics, Moravian Business College Olomouc, tř. Kosmonautů 1288/1, 779 00 Olomouc, Czech RepublicDepartment of Computer Science and Applied Mathematics and Department of Economics, Moravian Business College Olomouc, tř. Kosmonautů 1288/1, 779 00 Olomouc, Czech RepublicFinance Department, Budapest Business School, University of Applied Sciences, Buzogány u. 10-12, H-1149 Budapest, HungaryThere are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.https://www.mdpi.com/2227-7099/8/4/104environmental taxationEU ETSfiscal impactcluster analysisspatial patterns |
| spellingShingle | Vít Pászto Jarmila Zimmermannová Jolana Skaličková Judit Sági Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU Economies environmental taxation EU ETS fiscal impact cluster analysis spatial patterns |
| title | Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU |
| title_full | Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU |
| title_fullStr | Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU |
| title_full_unstemmed | Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU |
| title_short | Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU |
| title_sort | spatial patterns in fiscal impacts of environmental taxation in the eu |
| topic | environmental taxation EU ETS fiscal impact cluster analysis spatial patterns |
| url | https://www.mdpi.com/2227-7099/8/4/104 |
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