The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Michala Inkábová · Alena Andrejovská · Jozef Glova

13 citations0/0 files storedPolish Journal of Environmental Studies

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Agricultural economics and policies Agricultural Economics and Policy Sustainable Agricultural Systems Analysis

Abstract

Environmental protection is one of Europe's key values.The agricultural sector performance depends on the tax system that affects the profitability.The aim of this paper is to identify and quantify the impact of environmental instruments on the production and financial situation of the Slovak agriculture, which is expressed through the output/input and ROE indicators.The national database of Slovak agriculture provided by Radela company and environmental indicators based on Eurostat and Farm Accountancy Data Network (FADN) databases, time period 2009-2018 were examined.The used research methods were multiple regression analysis, correlation coefficient and cluster analysis.The paper defined main hypothesis, that production and financial indicators were dependent on the same variables.The results of the analysis confirmed the statistical significance of energy tax.If the percentage of energy tax in agriculture increase by 1% production would decrease by 0.01458 with a probability of 95% and ROE indicator would decrease by 2.375 with a probability of 99%.The results of the analysis confirmed stated hypothesis.The second part of the analysis deals with the hierarchical clustering.The position of Slovak agriculture across EU Member States based on two time periods 2009 and 2018 changed according the settlement of fiscal instruments.

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References

2013The Porter Hypothesis at 20: Can Environmental Regulation Enhance Innovation and Competitiveness?2017Environmental taxation and the double dividend hypothesis in CGE modelling literature: A critical review 2003European governance and the transfer of ‘new’ environmental policy instruments (NEPIs) in the European Union 2014From regressive pollution taxes to progressive environmental tax reforms 2004Ecological tax reform in Germany: handling two hot potatoes at the same time 2009The Role of Fiscal Instruments in Environmental Policy 2019Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?2017Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory

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