NDLI: European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption

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European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption

Content Provider	MDPI
Author	Igor, Kotlán Daniel, Němec Eva, Kotlánová Zuzana, Machová Skalka, Petr Macek, Rudolf
Copyright Year	2021
Description	Despite environmental taxation’s presumed advantages for long-term sustainable development goals, the problematic institutional conditions associated with high levels of corruption could become a significant obstacle undermining these efforts. Taking the example of the Czech Republic as a benchmark, the aim of this article is to evaluate the impact of corruption and its implications on the size of the official and the shadow economy in the sector burdened with environmental excise tax while confronting it with the sector not burdened with such tax. In terms of methodology, an extended DSGE (Dynamic stochastic general equilibrium) model has been used. In the case of the shadow economy, the two sectors, burdened and not burdened with environmental taxes, followed a similar trend. However, concerning the official economy, this research found out that if environmental taxation is not applied, then lower, non-systemic corruption has a positive effect on the size of production as the effect of increased workforce motivation clearly dominates, suppressing the effect of reduced capital accumulation. Conversely, in the sector burdened with environmental taxation, corruption has an almost unequivocally negative effect on the production economy. In this sense, corruption has the capacity to limit the implementation of sustainable development policies including the European Green Deal, especially if it is systemic in nature.
Starting Page	1981
e-ISSN	20711050
DOI	10.3390/su13041981
Journal	Sustainability
Issue Number	4
Volume Number	13
Language	English
Publisher	MDPI
Publisher Date	2021-02-12
Access Restriction	Open
Subject Keyword	Sustainability Social Sciences, Interdisciplinary European Green Deal Environmental Taxation Corruption Shadow Economy Dsge Modelling Tax Policy Economic Policy
Content Type	Text
Resource Type	Article

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