The effectiveness assessment of environmental taxes from the «polluter pays» position in the Scandinavian countries: the methodology and results of the study
The paper considers a technique that allows to answer the question: are environmental taxes really based on the "polluter pays" principle? The methodology was developed by the Nordic countries in 2001-2003. It involves the allocation of five economy sectors: the primary, manufacturing, energy, services, and households ones. The approach is based on the calculating of the proportion of energy consumption (or pollution) in each economy sector and the corresponding proportion of accrued energy taxes (or taxes on pollutant emissions). The results of such manipulations, showing either correspondence or discrepancy between those structural indicators, can answer the question is the "polluter pays" principle being fulfilled. Such technique can be applied to any environmental taxes if there are adequate data. If necessary, more detailed breakdown by industries is possible. The advantage of the methodology is that the relative indicators usage delivers the need to take into account the inflation impact, so the indicators can be compared for years without adjusting for inflation. It also allows comparing data with different countries if the methodology for determining environmental taxes and its structure are the same.
Keywords
экологические налоги,
энергетические налоги,
принцип «загрязнитель платит»,
экологическая налоговая реформа,
углеродный налог,
налог на SO2,
методика оценки эффективности экологических налогов,
двойной дивиденд,
environmental taxes,
energy taxes,
"polluter pays" principle,
environmental tax reform,
carbon tax,
sulfur dioxide tax,
effectiveness assessment methodology of environmental taxes,
double dividendAuthors
| Makarova I.A. | Tomsk State University | Chivchish@mail.ru |
Всего: 1
References
Громов В.В. Перспективы экологизации налоговой системы Российской Федерации / B. В. Громов, Т.А. Малинина. М.: Издательский дом «Дело» РАНХиГС, 2015. 84 с.
Макарова И.А. Россия на пути экологизации транспортного и топливного налога // Вестн. Том. гос. ун-та. Экономика. 2015. № 4 (32). С. 212-223.
Ekins P. European environmental taxes and charges: recent experience, issues and trends // Ecological Economics. 1999. №» 31. P. 39-62.
Kloke J. Ecological Tax Reform in Denmark: history and social acceptability / Jacob Kloka, Anders Larsenb, Anja Dahlc, Kirsten Hansen // Energy Policy. 2006. № 34. P. 905-916.
Kohlhaas M. Ecological Tax Reform In Germany: From Theory to Policy / Economic Studies Program Series. 2000. Vol. 6. URL: http://webdoc.gwdg.de/ebook/lf/2003/aicgs/publications/PDF/eco-tax.pdf
Beuermann C. Ecological tax reform in Germany: handling two hot potatoes at the same time / C. Beuermann, T. Santarius // Energy Policy. 2006. №» 34. P. 917-929.
Goulder H. Instrument Choice in Environmental Policy / Lawrence H. Goulder, Ian W.H. Parry. Discussion paper. 2008. 34 p. URL: http://www.rff.org/ files/ sharepoint/WorkImages/Download/RFF-DP-08-07.pdf
Repetto R. Green Fees: How A Tax Shift Can Work For The Environment And The Economy / R. Repetto, R.C. Dower, R. Jenkins, J. Geoghegan. 1992. 105 p. URL: http:// pdf.wri.org/greenfees_bw.pdf
Environmentally Related Taxes in OESD Countries: Issues and Strategies. 2001. 133 p. URL: https://www.cbd.int/financial/fiscalenviron/g-fiscaltaxes-oecd.pdf
Ptak M. Environmentally motivated energy taxes in Scandinavian countries // Economic and Environmental Studies. 2010. Vol. 10, No. 3. P. 255-269. URL: http://www.ees.uni.opole.pl/ content/03_10/ees_10_3_fulltext_01.pdf
Larsen H. Comments on the Discussion Paper. Conference on Environmental Fiscal Reform. Berlin, 27 June 2002. Prepared by Ministry of Taxation, Denmark. URL: http://www.oecd.org/env/ tools-evaluation/1935338.pdf
Nordic Tax Report 2014: electricity sector. Prepared by Nordenergi WG Taxes and Levies: A. Espensen, A. Kohopaa, I. Pierre, I. Solberg. April 2015. uRl: http://188.117.57.25/sites/default/ filesZsk-15-nordenergi-tax-2014.pdf
Environmental Taxes: Implementation and Environmental Effectiveness Environmental Issues Series № 1. Copenhagen, 1996. URL: http://pure.au.dk/portal/files/56716306/ Env_taxes_ is-sue_report_no_1.pdf
Environmental tax reform in Europe: implications for income distribution. EEA Technical report. 2011. № 16. URL: https://www.researchgate.net/ publication/269872781_Environmental_Tax_ Reform_in_Europe_Opportunities_for_the_future
Environmental Tax Reform in Europe: Opportunities for the future. Final report / S. Withana, P. Brink, A. Illes, S. Nanni, E. Watkins. 30 May 2014. URL: https:// ieep.eu/uploads/articles/attachments/84aa183b-9f81-4b00-a4d6-e93a14464252/ ETR_ in_ Europe_ -_Final_report_of_IEEP_study_-_30_May_2014.pdf?v=63664509853
Energy Taxes in the Nordic Countries - Does the polluter pay? National Statistical offices in Norvay, Sweden, Finland & Denmark. Final report. March 2003. URL: http://www.scb.se/ sta-tistik/mi/mi1202/2004a01/mi1202_2004a01_br_mift0404.pdf
The Norwegian tax system - main features and developments. Chapter 2 of the budget proposal on taxes 2015. Oslo. 8 October 2014. URL: http :// www.statsbudsjettet.no/Upload/ Statsbuds-jett_2015/dokumenter/pdf/chapter2_tax2015_eng.pdf
Макарова И.А. К вопросу о функциях и принципах экологического налога // Вестн. Том. гос. ун-та. Экономика. 2016. № 3 (35). С. 147-158.
Morgenstern R. Environmental Taxes: Dead or Alive? October 1995. URL: http://ageconsearch.umn.edu/bitstream/10595/1/dp960003.pdf
Мониторинг выбросов в атмосферу на Челябинской ТЭЦ-2. URL: https://purchase.fortum.ru/monitoring-vibrosov/?tube=0&elements=1400
Andersen M.S. Ecological Modernization - Origins, Dilemmas and Future Directions / M.S. Andersen, I. Massa // Journal of Environmental Policy & Planning. 2000. №» 2. P. 337-345.
