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The Breakthrough Of European Environmental Tax Practices In The Countries Of The Far East

Svetlana Gercheva ()
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Svetlana Gercheva: Varna University of Economics

Business & Management Compass, 2013, issue 1, 62-73

Abstract: The present article is devoted to the „export” of good practices in the area of environmental taxation. The latter arose in the beginning of the 1990s in the EU, where it has gained popularity and possesses a long-standing practice. In view of the growth of anthropogenic pollution, green taxes achieve a successful breakthrough also in the taxation systems of countries like China, Japan and Republic of Korea, which view those as a significant factor for achieving low- carbon growth. The countries of the Far East take advantage of a number of European practices of environmental taxation, which have proven their effectiveness mainly in the power and transport industries of EU member states.

JEL-codes: E60 (search for similar items in EconPapers)
Date: 2013
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