Environmental Taxes and Their Role in the Economics of Sustainable Development (Podatki ekologiczne i ich rola w ekonomii zrownowazonego rozwoju)

Paulina Debniak ()
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Paulina Debniak: Department of Economic Analysis and Finance, Faculty of Management and Economics, Gdansk University of Technology

Problemy Zarzadzania, 2018, vol. 16, issue 75, 72-87

Abstract: The purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally allows for showing the role of these taxes in practice. The fourth part of this article discusses the environmental tax reform. A theoretical and empirical analysis carried out in the article allows us to state that the tax system should play a fundamental role in shaping sustainable economic development, but in practice it is still difficult to carry out the appropriate environmental tax reform.

Keywords: environmental tax; sustainable development and tax; environmental tax reform (search for similar items in EconPapers)
JEL-codes: F63 H23 H71 Q01 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:16:i:75:y:2018:p:72-87

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