Assessment of the Environmental Tax System in Latvia

Jurušs, Māris; Brizga, Jānis

doi:10.1515/nispa-2017-0015

Cited by 6 publications

(7 citation statements)

References 31 publications

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“…Environmental effectiveness can be defined in same manner Jurušs and Brizga [ 190 ] defined tax incentives effectiveness i.e. the degree of achievement in terms of pollution mitigation targets, technical innovation or substitution of existing products with a more environmentally friendly product.…”

Section: Effectiveness Of Financial Incentivesmentioning

confidence: 99%

Evaluation of financial incentives for green buildings in Canadian landscape

Rana

Sadiq

Alam

et al. 2021

Renewable and Sustainable Energy Reviews

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Financial Incentives (FIs) for green buildings are a major component of energy policy planning and play a vital role in the promotion of sustainable development and carbon mitigation strategies. Despite the presence of numerous FIs in Canada, there is still a lack of understanding on their distribution and effectiveness. This review first investigates the FIs available for residential and commercial buildings in Canada, and then performs a comprehensive review of studies related to FIs’ effectiveness evaluation. It is found that FIs for buildings in Canada can be distributed into four categories: tax, loans, grants, and rebates. Among these, rebates from utility providers are the most common and are administered in all provinces. In addition to these, special incentives are available for three end-users (low-income, aboriginal people, landlords and tenants) and for three types of buildings (heritage, non-profit and energy rated). A clear contrast is observed on FIs offered in three regulatory regimes (Federal, provincial and municipal). Four provinces (Alberta, British Columbia, Ontario and Quebec) are leading in green building efforts. The in-depth literature review was also used to develop an understanding on the criteria used in effectiveness evaluation and the factors impacting effectiveness. Based on the findings of different studies on FIs effectiveness, a generic approach for evaluation of FIs is proposed that can help in deploying successful FIs programs. The results of this review are of importance to the policymakers, government authorities, and utilities engaged in designing and improving FIs for energy efficient buildings.

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Section: Effectiveness Of Financial Incentivesmentioning

confidence: 99%

Evaluation of financial incentives for green buildings in Canadian landscape

Rana

Sadiq

Alam

et al. 2021

Renewable and Sustainable Energy Reviews

View full text Add to dashboard Cite

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“…As the regional or geographic differentiation also matters, policymakers should take into account local/national characteristics as well. As Jurušs and Brizga (2017) pointed out, politicians rarely take environmental considerations into account, but mostly follow the fiscal aims of the tax and socio-economic arguments trying to balance outside pressure (arising from the European Union environmental policy and acts) and the interests of domestic social partners (business and trade unions). Dealing with EU ETS revenues, some countries are probably better traders and can earn more money from the auctions since the auction prices depend on current demand on the exchange (Pászto and Zimmermannová 2019).…”

Section: Discussionmentioning

confidence: 99%

“…The range of instruments includes, among others, environmental taxes, fees, charges, tradable permits, deposit-refund systems and subsidies (Eurostat 2013;European Commission 2016). Environmental taxes should play an essential part in environmental policy as they help to internalize externalities, reduce damage and increase the quality of life; they also allow for the raising of revenue for national and local governments (Jurušs and Brizga 2017). Therefore, besides their environmental impact, the main reason for these economic instruments' implementation is their fiscal impact-namely, the revenues of public budgets (OECD 2016).…”

Section: Introductionmentioning

confidence: 99%

“…Van Heerden et al (2016) analyzed the economic and environmental effects of the carbon tax in South Africa, using the dynamic CGE modelling approach. Jurušs and Brizga (2017) assessed the role of environmental taxes used in Latvia's environmental policy, using desk research. Frey (2017) evaluated the impact of different carbon tax levels on the Ukrainian economy and the environment, observing evidence for a robust double dividend.…”

Section: Introductionmentioning

confidence: 99%

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Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

et al. 2020

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There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.

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“…The objectives of the environmental tax include promoting environmentally friendly activities via economic incentives, covering some environmental costs, such as the charge paid for a specific environmental service and raising revenue (Ekins, 1999). Most researchers agree that the most important function of the environmental tax is to internalise the external impacts on the environment (Jurušs and Brizga, 2017). In European countries, it is also called environmental tax reform, because the tax burden is shifted from factors of production, such as labour and capital, to pollution and the use of natural resources (European Commission, 1997).…”

Section: The Existing Framework Of Environmental Protection Taxmentioning

confidence: 99%

Implementing environmental protection tax in China: an alternative framework

Cai

Bai

Davey

2022

PAR

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Purpose The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China. Design/methodology/approach The study uses a multimethod approach encompassing document analysis and comparative analysis. The archival data covers laws, reports, regulations, guidelines and standards related to the EPT and EMS sub-systems in China. Findings The study identifies several institutional features of environmental taxes that have not been fully explored in past tax research. In addition, the study reveals that information-sharing mechanisms are key to addressing the risks and uncertainties associated with the implementation of an environmental tax and that the mechanisms are grounded in the nexus among EPT and two EMS sub-systems. Research limitations/implications The findings of this study have implications for the understanding of China’s environmental tax system, the Environmental Impact Assessment system and the pollutants discharge permit (PDP) system. The construction of an alternative framework provides insights for approaches to environmental taxation. A limitation of this study is that the application of the framework might be undermined by the inaccurate manual sampling, as some pollutants may be non-replicable. Practical implications The findings of this study are relevant to policymakers who are designing, improving or abandoning environmental taxes for alternate solutions to environmental issues. Social implications The insights gained from this study may be of assistance to lower the risks and uncertainties associated with the implementation of an environmental tax. Originality/value The study contributes to approaches to environmental taxes by constructing an alternative framework that connects an environmental tax system with two EMSs. The framework lays the groundwork for some promising research opportunities. Additionally, the study extends the tax accounting literature (Hanlon and Heitzman, 2010) by connecting accounting and environmental knowledge and developing a transdisciplinary approach. The study also contributes to the emerging body of literature that addresses the challenges in implementing environmental taxes in China.

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Assessment of the Environmental Tax System in Latvia

Cited by 6 publications

References 31 publications

Evaluation of financial incentives for green buildings in Canadian landscape

Evaluation of financial incentives for green buildings in Canadian landscape

Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Implementing environmental protection tax in China: an alternative framework

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