Management Theory and Studies for Rural Business and Infrastructure Development, Volume 36, Number 1

Environmental taxes reform effects on the tax burden

Vida Čiulevičienė


Environmental taxes are one of the economic regulation instruments. Many of the old European Union (EU-15) countries have accomplished the environemental tax reform, shifting a part of the work and /or income (profit ) tax to environmental taxes. The situation analysis of environmental taxes is particularly relevant for Lithuanian case, which, like the other new EU (EU-12 ) counties, is preparing for the environmental tax reform. Research on this issue is relatively small, scientists usually examine individual tax situation of the particular country, but not within their group, the analysis doesn‘t include tax as a whole, there is no comparative analysis and evaluation. The aim of the research – to assess the impact of the environmental tax reforms shifting the tax burden. The study period – 1999–2012 year, some indicators are of the 1995–2012 year. An examination of the EU-15 and EU-12 counties and the dynamics of environmental tax structure have showed that their share in tax revenue is significant. Environmental tax revenues tend to increase. Growth rates in the EU-12 counties during the period were faster, but in recent years the growth trends in the EU- 15 and EU-12 counties converged. The fulfillment of environmental fiscal reform suggests that the labor tax burden is reduced, and the environmental is increased.

JEL codes: Q58; H23.

Keyword(s): environmental economics, environmental taxes, government policy

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.