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dc.contributor.authorSadowski, Adam
dc.contributor.authorMisztal, Anna
dc.contributor.authorKowalska, Magdalena
dc.contributor.authorJędrzejczak, Ryszard
dc.contributor.authorEngelseth, Per
dc.contributor.authorBujak, Andrzej
dc.contributor.authorSkowron-Grabowska, Beata
dc.date.accessioned2023-11-17T13:47:48Z
dc.date.available2023-11-17T13:47:48Z
dc.date.issued2023-09-19
dc.description.abstractSustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated. Environmental taxes have to ensure enterprises’ development follows sustainability principles. The basis of environmental taxes is a physical unit of harmful substance emissions with a proven negative impact on the environment. The article’s main objective is to assess the impact of environmental taxes (Envtax) on the sustainable development of the transportation and storage enterprises (Susd) (NACE Rev. 2: H) from 2008 to 2018. We created integrated indicators of sustainable development and its components, single-equation and multi-equation models (the OLS estimation) and Model Autoregressive Moving Average with eXogenous (ARMAX) to verify the research hypothesis. The research results indicate that energy (Entax t), transport (Trtax) and pollution taxes (Poltax) from current and previous period significantly affect the development of transportation and storage enterprises within sustainability principles (economic: Ed, social: Sd, and environmental: Envd). There is a strong variation in the strength and direction of the impact of environmental taxes on the development of the transportation and storage enterprises following sustainability principles in Bulgaria, Croatia, Romania, and Slovenia from 2008 to 2018. The results indicate that taxes are not effectively used and that implementing reforms in the European Union in this area is the right direction.en_US
dc.identifier.citationSadowski, Misztal, Kowalska, Jędrzejczak, Engelseth, Bujak, Skowron-Grabowska. THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES’ DEVELOPMENT – THE CASE OF BALKAN COUNTRIES. Technological and Economic Development of Economy. 2023;29(5):1477-1495
dc.identifier.cristinIDFRIDAID 2195037
dc.identifier.doi10.3846/tede.2023.19531
dc.identifier.issn2029-4913
dc.identifier.issn2029-4921
dc.identifier.urihttps://hdl.handle.net/10037/31811
dc.language.isoengen_US
dc.publisherVilnius Gediminas Technical Universityen_US
dc.relation.journalTechnological and Economic Development of Economy
dc.rights.holderCopyright 2023 The Author(s)en_US
dc.rights.urihttps://creativecommons.org/licenses/by/4.0en_US
dc.rightsAttribution 4.0 International (CC BY 4.0)en_US
dc.titleThe impact of environmental taxes on transportation and storage enterprises´ development - the case of balkan countriesen_US
dc.type.versionpublishedVersionen_US
dc.typeJournal articleen_US
dc.typeTidsskriftartikkelen_US
dc.typePeer revieweden_US


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Attribution 4.0 International (CC BY 4.0)
Med mindre det står noe annet, er denne innførselens lisens beskrevet som Attribution 4.0 International (CC BY 4.0)