The reduction of GHG emissions is one of the priorities of the EU countries. The majority of studies show that financial support and environmental taxes are one of the most effective measures for the mitigation of the negative consequences of climate change. The EU countries employ different environmental support measures and environmental taxes to reduce GHG emissions. There is a shortage of new studies on these measures. The aim of the present study is to compare the effectiveness of the environmental support measures of the EU countries with the effectiveness of environmental taxes in relation to the reduction of GHG emissions. This study is characterized by the broad scope of its data analysis and its systematic approach to the EU’s environmental policy measures. An empirical study was performed for the EU countries with the aim of addressing this research problem and substantiating theoretical insights. A total of 27 EU member states from 2009 to 2018 were selected as research samples. The research is based on a cause-and-effect relationship, where the factors affecting environmental pollution (environmental taxes and subsidies) are the cause, and GHG emissions are the effect. Statistical research methods were used in the empirical study: descriptive statistics, the Shapiro–Wilk test, one-way analysis of variance (ANOVA), simple regression and cluster analysis. The results show that the older member countries of the EU, which had directed the financial measures of environmental policy towards a reduction in energy consumption, managed to achieve a greater reduction in GHG emissions compared to the countries which had not applied those measures. The Central and Eastern European countries are characterized by lower environmental taxes and lower expenditure allocated to environmental protection. The countries with a higher GDP per capita have greater GHG emissions that the countries with lower GDP per capita. This is associated with greater consumption, waste, and energy consumption. The study conducted gives rise to a discussion regarding data sufficiency in the assessment and forecasting of GHG emissions and their environmental consequences.
Klimato pokyčiai jau daro platų poveikį ekosistemoms, ekonomikos sektoriams ir žmonių sveikatai bei gerovei. Viena pagrindinių klimato kaitos problemų yra įvardijama šiltnamio efektą sukeliančių dujų kiekio atmosferoje tolimesnis augimas. Subsidijos daro reikšmingą įtaką ekonomikai, tuo pačiu neigiamai veikiant aplinką, todėl jų taikymas turėtų būti tobulinamas. Tyrimo tikslas yra identifikavus tiesioginių aplinkos apsaugos subsidijų ir mokesčių lengvatų apibrėžtį ir paskirtį, teoriškai pagrįsti jų reikšmę aplinkai ir ekonomikai. Moksliniuose tyrimuose daugiausia dėmesio skiriama tiesioginių aplinkosaugos subsidijų vertinimui, o mokesčių subsidijoms, kaip "paslėptoms" nebiudžetinėms subsidijoms skirta mažiau dėmesio. Europos Sąjunga yra įsipareigojusi pašalinti aplinkai žalingas subsidijas, siekiant neutralizuoti poveikį klimatui ir įgyvendinti socialiai teisingą ir ekonomiškai efektyvią verslo rėmimo pertvarką. Tyrime išanalizuota subsidijos apibrėžtis, identifikuotos aplinkos apsaugos subsidijų rūšys, teoriškai pagrįsta jų reikšmė aplinkai ir ekonomikai.
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