Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/92184
Type of publication: Straipsnis kituose recenzuojamuose leidiniuose / Article in other peer-reviewed editions (S5)
Field of Science: Vadyba / Management (S003)
Author(s): Miceikienė, Astrida;Čiulevičienė, Vida
Title: Assessment of the effect of environmental taxes on environmental protection
Is part of: International Journal of Management and Applied Science. Bhubaneswar : Institute of Research and Journals, Vol. 4, iss. 5 (2018)
Extent: p. 51-58
Date: 2018
Keywords: Environmental taxes;environmental protection;assessment of the effect
Abstract: The article analyses the effect of environmental taxes on environmental protection. Studies dealing with environmental taxation have been increasing in scope recently. Nonetheless, studies related to the effect of environmental taxes on environmental protection, in particular, works comparing results of different countries are fairly uncommon. Following identification of the factors as part of this study, the study further deals with determination and assessment of the effect of environmental taxes on key quantitative indicators of environmental protection. The model for assessment of the effect of environmental taxes on environmental protection has been developed. Greenhouse gas emissions (GHG) as equivalent of carbon dioxide (CO2) have been chosen as a dependent variable in assessment of environmental taxes. The following independent variables have been chosen on the basis of the scientific literature and available statistical information: average GDP per capita; investments into environmental protection; share of environmental tax revenue in total tax revenues; population density; annual GDP growth rate, and annual industrial production sales growth rate. To provide higher level of objectivity to the research results, the following European countries have been chosen for comparison to Lithuania: Germany, Norway, Finland, Sweden, Denmark, Ireland, Estonia, and Latvia. Quantitative analysis has been conducted using information for years 1999-2013 by the method of correlation and regression analysis using the following assessment indicators: adjusted coefficient of determination (R-squared), p-value, Durbin-Watson criterion, Anova p value, Regressions and Residuals, and Studentized R2
Internet: http://www.iraj.in/journal/journal_file/journal_pdf/14-469-153311747751-58.pdf
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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