Management Theory and Studies for Rural Business and Infrastructure Development, Volume 37, Number 3

The effect of environmental taxes on environmental pollution and use of natural resources

Gabija Saveikytė, Aušra Butvilaitė, Vaida Butkuvienė, Inguna Leibus


Environmental taxes have a very particular economic role in ensuring higher environmental quality and mitigating its negative and harmful effect on the atmosphere, and as such are viewed as an important instrument of fiscal policy. Environmental taxes have been little studied in Lithuania. Researchers have been raising questions on which environmental taxes contribute to reduction of environmental pollution and promotion of rational use of resources as well as how this is achieved. Although environmental taxes have been integrated into the Lithuanian tax system for this purpose, the research findings presented in the article suggest that the taxes have not been effective in reduction of environmental pollution, have not encouraged rational use of resources for mitigation of the damage to nature.

JEL Codes: Q51, Q56.

Keyword(s): environmental taxes, environmental pollution, rational use of resources

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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.