Podatki środowiskowe w kształtowaniu zrównoważonej produkcji i konsumpcji w krajach Unii Europejskiej

Abstract

Purpose – The aim of this article is to assess the impact of environmental taxes in terms of sustainable consumption and production. Examination of the correlation between environmental tax revenues in the European Union countries and sustainable consumption and production indicators will allow us to make this assessment. Research method – The study used the method of literature analysis and comparative analysis using structure, dynamics, correlation, median and arithmetic mean indicators. The numerical data for the research were obtained from the Eurostat database. Goal no 12 performance indicators were used as a variable to measure the impact of environmental taxes in each Member State. Results – The results of the correlation analysis conducted clearly indicate that in the case of the indicators: energy productivity, average CO2 emissions of new passenger cars per 1 km, consumption of materials in a closed loop, and the gross value of goods in the sector of environmental goods and services, significant relationships were obtained in a large group of EU countries in the desired directions. The hypothesis has been positively verified. Originality / value / implications / recommendations – It is very important from the point of view of sustainable development, and especially sustainable consumption, to define the role of tax fiscal instruments. As an important instrument of public finance, they should support the implementation of sustainable development goals. As a result of the conducted analyses, an attempt will be made to formulate recommendations in terms of the functioning of tax fiscal instruments for sustainable development.