International Conference on Eurasian Economies
29-31 August 2016 – Kaposvár, HUNGARY
Paper detail
Paper ID : 1662
Status : Paper published
Language : Turkish
Topic : Natural Resources and Environment
Presenter: Dr. Hilal Görkem
Session : 4D Finans IV
Environmental Taxes as a Fiscal Policy Instrument: The Case of the Baltic States
Bir Mali Politika Aracı Olarak Çevre Vergileri: Baltık Ülkeleri Örneği
- Dr. Hilal Görkem (Çanakkale Onsekiz Mart University, Türkiye)
Abstract
The aim of this study is to evaluate environmental taxation in the Baltic States (Estonia, Latvia, Lithuania). First, environmental policies and environmental tax reforms of these countries will be generally overviewed. After addressing the legal regulations related environmental taxation, the composition of environmental taxes, the share of environmental taxes in total tax revenue and GDP will be put forward. In the light of these indicators, the situation of the Baltic countries in EU will be assessed. The reports of the European Commission, Eurostat database, and OECD Database on instruments used for environmental policy are the main data sources used in the study. According to Eurostat data for 2014, energy taxes take the largest share from environmental taxes in EU. While Lithuania has the highest share of energy taxes (93,78%) in EU, Estonia has the lowest share of transport taxes (2,12%). Latvia ranks fifth in terms of the share of environmental taxes in total tax revenue (9.16%). Estonia is among in top ten countries with a share of 8,22%. The share of Lithuania (6.06%) remains slightly below average.
JEL codes: H23, Q58
Görkem, Hilal (2016). "Environmental Taxes as a Fiscal Policy Instrument: The Case of the Baltic States" in Proceedings of International Conference of Eurasian Economies 2016, pp.681-690, Kaposvár, HUNGARY.
DOI: https://doi.org/10.36880/C07.01662
