View in EDS PDF Full Text

THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES' DEVELOPMENT - THE CASE OF BALKAN COUNTRIES.

Saved in:
Bibliographic Details
Title: THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES' DEVELOPMENT - THE CASE OF BALKAN COUNTRIES.
Authors: SADOWSKI, Adam1 adam.sadowski@uni.lodz.pl, MISZTAL, Anna1, KOWALSKA, Magdalena2, JĘDRZEJCZAK, Ryszard1, ENGELSETH, Per3, BUJAK, Andrzej4, SKOWRON-GRABOWSKA, Beata5
Source: Technological & Economic Development of Economy. 2023, Vol. 29 Issue 5, p1477-1495. 19p.
Subjects: Environmental impact charges, Moving average process, Transportation tax, Sustainable transportation, Sustainable development, Economic development, Corporate sustainability, Solar radiation management
Abstract: Sustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated. Environmental taxes have to ensure enterprises' development follows sustainability principles. The basis of environmental taxes is a physical unit of harmful substance emissions with a proven negative impact on the environment. The article's main objective is to assess the impact of environmental taxes (Envtax) on the sustainable development of the transportation and storage enterprises (Susd) (NACE Rev. 2: H) from 2008 to 2018. We created integrated indicators of sustainable development and its components, single-equation and multi-equation models (the OLS estimation) and Model Autoregressive Moving Average with eXogenous (ARMAX) to verify the research hypothesis. The research results indicate that energy (Entax t), transport (Trtax) and pollution taxes (Poltax) from current and previous period significantly affect the development of transportation and storage enterprises within sustainability principles (economic: Ed, social: Sd, and environmental: Envd). There is a strong variation in the strength and direction of the impact of environmental taxes on the development of the transportation and storage enterprises following sustainability principles in Bulgaria, Croatia, Romania, and Slovenia from 2008 to 2018. The results indicate that taxes are not effectively used and that implementing reforms in the European Union in this area is the right direction. [ABSTRACT FROM AUTHOR]
Copyright of Technological & Economic Development of Economy is the property of Vilnius Gediminas Technical University and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Engineering Source
FullText Links:
  – Type: pdflink
Text:
  Availability: 0
Header DbId: egs
DbLabel: Engineering Source
An: 173881467
AccessLevel: 6
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES' DEVELOPMENT - THE CASE OF BALKAN COUNTRIES.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22SADOWSKI%2C+Adam%22">SADOWSKI, Adam</searchLink><relatesTo>1</relatesTo><i> adam.sadowski@uni.lodz.pl</i><br /><searchLink fieldCode="AR" term="%22MISZTAL%2C+Anna%22">MISZTAL, Anna</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22KOWALSKA%2C+Magdalena%22">KOWALSKA, Magdalena</searchLink><relatesTo>2</relatesTo><br /><searchLink fieldCode="AR" term="%22JĘDRZEJCZAK%2C+Ryszard%22">JĘDRZEJCZAK, Ryszard</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22ENGELSETH%2C+Per%22">ENGELSETH, Per</searchLink><relatesTo>3</relatesTo><br /><searchLink fieldCode="AR" term="%22BUJAK%2C+Andrzej%22">BUJAK, Andrzej</searchLink><relatesTo>4</relatesTo><br /><searchLink fieldCode="AR" term="%22SKOWRON-GRABOWSKA%2C+Beata%22">SKOWRON-GRABOWSKA, Beata</searchLink><relatesTo>5</relatesTo>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22Technological+%26+Economic+Development+of+Economy%22">Technological & Economic Development of Economy</searchLink>. 2023, Vol. 29 Issue 5, p1477-1495. 19p.
– Name: Subject
  Label: Subjects
  Group: Su
  Data: <searchLink fieldCode="DE" term="%22Environmental+impact+charges%22">Environmental impact charges</searchLink><br /><searchLink fieldCode="DE" term="%22Moving+average+process%22">Moving average process</searchLink><br /><searchLink fieldCode="DE" term="%22Transportation+tax%22">Transportation tax</searchLink><br /><searchLink fieldCode="DE" term="%22Sustainable+transportation%22">Sustainable transportation</searchLink><br /><searchLink fieldCode="DE" term="%22Sustainable+development%22">Sustainable development</searchLink><br /><searchLink fieldCode="DE" term="%22Economic+development%22">Economic development</searchLink><br /><searchLink fieldCode="DE" term="%22Corporate+sustainability%22">Corporate sustainability</searchLink><br /><searchLink fieldCode="DE" term="%22Solar+radiation+management%22">Solar radiation management</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: Sustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated. Environmental taxes have to ensure enterprises' development follows sustainability principles. The basis of environmental taxes is a physical unit of harmful substance emissions with a proven negative impact on the environment. The article's main objective is to assess the impact of environmental taxes (Envtax) on the sustainable development of the transportation and storage enterprises (Susd) (NACE Rev. 2: H) from 2008 to 2018. We created integrated indicators of sustainable development and its components, single-equation and multi-equation models (the OLS estimation) and Model Autoregressive Moving Average with eXogenous (ARMAX) to verify the research hypothesis. The research results indicate that energy (Entax t), transport (Trtax) and pollution taxes (Poltax) from current and previous period significantly affect the development of transportation and storage enterprises within sustainability principles (economic: Ed, social: Sd, and environmental: Envd). There is a strong variation in the strength and direction of the impact of environmental taxes on the development of the transportation and storage enterprises following sustainability principles in Bulgaria, Croatia, Romania, and Slovenia from 2008 to 2018. The results indicate that taxes are not effectively used and that implementing reforms in the European Union in this area is the right direction. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Technological & Economic Development of Economy is the property of Vilnius Gediminas Technical University and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=egs&AN=173881467
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.3846/tede.2023.19531
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 19
        StartPage: 1477
    Subjects:
      – SubjectFull: Environmental impact charges
        Type: general
      – SubjectFull: Moving average process
        Type: general
      – SubjectFull: Transportation tax
        Type: general
      – SubjectFull: Sustainable transportation
        Type: general
      – SubjectFull: Sustainable development
        Type: general
      – SubjectFull: Economic development
        Type: general
      – SubjectFull: Corporate sustainability
        Type: general
      – SubjectFull: Solar radiation management
        Type: general
    Titles:
      – TitleFull: THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES' DEVELOPMENT - THE CASE OF BALKAN COUNTRIES.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: SADOWSKI, Adam
      – PersonEntity:
          Name:
            NameFull: MISZTAL, Anna
      – PersonEntity:
          Name:
            NameFull: KOWALSKA, Magdalena
      – PersonEntity:
          Name:
            NameFull: JĘDRZEJCZAK, Ryszard
      – PersonEntity:
          Name:
            NameFull: ENGELSETH, Per
      – PersonEntity:
          Name:
            NameFull: BUJAK, Andrzej
      – PersonEntity:
          Name:
            NameFull: SKOWRON-GRABOWSKA, Beata
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 09
              Text: 2023
              Type: published
              Y: 2023
          Identifiers:
            – Type: issn-print
              Value: 20294913
          Numbering:
            – Type: volume
              Value: 29
            – Type: issue
              Value: 5
          Titles:
            – TitleFull: Technological & Economic Development of Economy
              Type: main
ResultId 1