scholarly journals Environmental taxes and productivity: Lessons from Canadian manufacturing

2022 ◽  
Vol 205 ◽  
pp. 104560
Author(s):  
Akio Yamazaki
Ekonomika ◽  
2002 ◽  
Vol 58 ◽  
Author(s):  
Remigijus Čiegis ◽  
Vidmantas Jankauskas ◽  
Dalia Štreimikienė

The main aim of this article is to analyse and compare the former and revised system of environmental taxes in Lithuania. Conceptual, analytical and methodological issues associated with the use of these instruments in the Lithuanian context are thoroughly discussed. Comparative and system analysis allows revealing deficiencies of the previous system of taxes and positive features of the new system. Comparison of pollution taxes available in Lithuania with the damage costs related to these pollutants emissions as well as comparison of environmental taxes with those of EU and accession countries allows to evaluate the efficiency of existing tax system in Lithuania and provide recommendations for strategic actions with respect of increasing effectiveness of existing environmental taxation system.


Author(s):  
Anatolii Petrovich Mykolaiets

It is noted that from the standpoint of sociology, “management — a function of organized systems of various nature — (technical, biological, social), which ensures the preservation of their structure, maintaining a certain state or transfer to another state, in accordance with the objective laws of the existence of this system, which implemented by a program or deliberately set aside”. Management is carried out through the influence of one subsystem-controlling, on the other-controlled, on the processes taking place in it with the help of information signals or administrative actions. It is proved that self-government allows all members of society or a separate association to fully express their will and interests, overcome alienation, effectively combat bureaucracy, and promote public self-realization of the individual. At the same time, wide direct participation in the management of insufficiently competent participants who are not responsible for their decisions, contradicts the social division of labor, reduces the effectiveness of management, complicates the rationalization of production. This can lead to the dominance of short-term interests over promising interests. Therefore, it is always important for society to find the optimal measure of a combination of self-management and professional management. It is determined that social representation acts, on the one hand, as the most important intermediary between the state and the population, the protection of social interests in a politically heterogeneous environment. On the other hand, it ensures the operation of a mechanism for correcting the political system, which makes it possible to correct previously adopted decisions in a legitimate way, without resorting to violence. It is proved that the system of social representation influences the most important political relations, promotes social integration, that is, the inclusion of various social groups and public associations in the political system. It is proposed to use the term “self-government” in relation to several levels of people’s association: the whole community — public self-government or self-government of the people, to individual regions or communities — local, to production management — production self-government. Traditionally, self-government is seen as an alternative to public administration. Ideology and practice of selfgovernment originate from the primitive, communal-tribal democracy. It is established that, in practice, centralization has become a “natural form of government”. In its pure form, centralization does not recognize the autonomy of places and even local life. It is characteristic of authoritarian regimes, but it is also widely used by democratic regimes, where they believe that political freedoms should be fixed only at the national level. It is determined that since the state has achieved certain sizes, it is impossible to abandon the admission of the existence of local authorities. Thus, deconcentration appears as one of the forms of centralization and as a cure for the excesses of the latter. Deconcentration assumes the presence of local bodies, which depend on the government functionally and in the order of subordination of their officials. The dependency of officials means that the leadership of local authorities is appointed by the central government and may be displaced.


2021 ◽  
Vol 13 (8) ◽  
pp. 4561
Author(s):  
Yabin Yu ◽  
Hua Cheng

Climate change and environmental conditions call for more attention to be paid to eco-friendly economic behavior. As a market-oriented environmental regulation, environmental tax can stimulate and guide enterprises’ environmental innovation in a neutral way. However, what elements connect the environmental tax and enterprise innovation activity together? Are all the enterprises’ innovation activities affected by the environmental tax in the same way? To answer the questions, the study uses the data of Chinese textile listed companies between 2004 and 2018 to explore the intermediary role of manpower and capital investment in the innovation chain and further analyze the influence of the heterogeneous factors such as property right, segmented industry, and region. The results show that the environmental tax can effectively promote the innovation capital input of Chinese textile enterprises, and the innovation manpower input plays a partial mediation role. At the same time, environmental tax can effectively promote the innovation performance output of Chinese textile enterprises, and innovation capital input plays a complete mediation role. In addition, heterogeneous factors such as property right, segmented industry and region will affect the relation of environmental tax to innovation input and output quality and greenness to varying degrees. The study makes a profound analysis of the relation of environmental tax on Chinese textile enterprises innovation by using the microdata at the enterprise level, providing a more targeted reference for making policies in the future.


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