Setting up architecture for environmental tax system under certain socioeconomic conditions

Autor: Yaryna Samusevych, Veronika Machová, Tetyana Vasylieva, Alina Vysochyna, Joanna Podgórska
Jazyk: angličtina
Rok vydání: 2020
Předmět:
Zdroj: Journal of International Studies, Vol 13, Iss 4 (2020)
Popis: In this paper, four groups of countries were studied using Ward's hierarchical clustering method and considering the most informative and relevant indicators of socioeconomic development, which include countries with convergent socioeconomic trends. For each of the identified clusters, based on the panel data regression analysis, we have determined the relationships between changes in tax revenues from energy, transport, pollution environmental taxes and GDP growth rate. Based on the generalization of the results of cluster and regression analyses, the structural and functional patterns of architecture for the environmental tax system were formalized, taking into account the specifics of countries' socioeconomic development.
Databáze: OpenAIRE