Management Theory and Studies for Rural Business and Infrastructure Development, Volume 37, Number 4

Effects of the environmental tax reforms

Vida Čiulevičienė, Artur J. Kożuch


The object of this research is to identify the effects of environmental tax reforms conducted in the European Union states and to show the potential benefits to Lithuania. Our research shows that environmental tax reforms raised both positive and negative effects. It is worth mentioning that these effects are more positive than negative. The majority of these effects depends on the type of tax reform. Reform effects occur within the "double dividend", by shifting the tax burden, improving the environmental situation and seeking sustainable development goals. Positive effects are  revealed in long-term period. However, the short term effects remain negative. The implementation of environmental tax reform in Lithuania could be achieved by significant increase in tax revenues, which would have positive influence on the state, people, business and environment.

JEL Codes: Q51; H23.

Keyword(s): Environmental Economics, Environmental Taxes, Valuation of Environmental Effects

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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.