scholarly journals ENSURING NATIONAL SECURITY OF UKRAINE: OBJECTIVE LIMITATIONS AND TARGETS OF OPTIMIZATION

2020 ◽  
pp. 169-177
Author(s):  
O. Kuzmenko ◽  
A. Boiko ◽  
V. Levchenko
Keyword(s):  
Growth Rate ◽  
National Security ◽  
Latent Variables ◽  
Latent Variable ◽  
Tax Reform ◽  
Time Budget ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Mean Values ◽  
The Impact

The paper formalizes the system of restrictions and national security targets. The proportion of budgetary resources allocated for implementing the environmental tax reform was chosen as quantitative restrictions. The effective indicator is the level of national security. The time limit was established based on the study of the period of delay of the expected impact of changes in the system of administration, payment, and distribution of the environmental tax on national security. The formalization of quantitative restrictions and national security targets was carried out using structural modeling. This method was based on the following logic: the impact of the growth rate of the environmental tax on national security, the impact of the growth rate of the environmental tax on budget revenues, the impact of budget revenues on the national security of Ukraine. In this case, the level of environmental taxes is chosen as an exogenous latent variable, described using an explicit exogenous variable – the increase in revenues from the environmental tax. The following endogenous latent variables were selected: a highly effective mechanism for ensuring national security and the share of budgetary resources aimed at implementing tax reform). Each endogenous latent variable is described using one endogenous explicit variable: the level of national security and, accordingly, revenues of the consolidated budget of Ukraine. In turn, the definition of time constraints and national security targets occurs in the following sequence: 1) adaptation of the Foster-Stewart method for verifying the stationarity of the time series of mean values from binary values; 2) construction of non-linear multivariate regression and testing the hypothesis about the time constraint. Based on practical calculations, it has been established that national security requires a radical transformation of the entire system of administration, distribution, and establishment of the level of the tax burden. At the same time, budget expenditures on tax reform should not exceed 18%. However, these reforms should be implemented in one year since it has been proven that a temporary limitation of the level of national security is the annual value of the reform of the environmental taxation system.

Research on Environmental Tax to Affect the Economic Development and GHG Mitigation in Beijing, China

2014 ◽  
Vol 522-524 ◽  
pp. 1871-1878 ◽  
Author(s):  
Yu Zou ◽  
Jun Nian Song ◽  
Takeshi Mizunoya ◽  
Helmut Yabar ◽  
Yoshiro Higano
Keyword(s):  
Growth Rate ◽  
Economic Development ◽  
Carbon Tax ◽  
Ghg Emissions ◽  
Environmental Taxes ◽  
Annual Growth Rate ◽  
Environmental Tax ◽  
Ghg Mitigation ◽  
Emissions Mitigation ◽  
The Impact

As the most industrialized and urbanized region, Beijing plays as a demonstration role to show the impact of environmental policies on the economy development and GHG mitigation. In this paper, we constructed a dynamic input-output model introducing the different levels of environmental taxes. It not only can choose the optimal tax level, explore the relationships between economy and environment, but also can analyze the future trends of the economy and GHG intensity from 2010 to 2025. The objective function is the maximized GRP, subject to GHG emissions constraint and a series of subjective functions. The simulation results illustrated that with the GHG emissions constraint as 1.5 times of the 2010 level, carbon tax as 50 CNY/t CO2-e is effective to promote the economic development and GHG emissions mitigation. Annual growth rate of GRP can be up to 6.1%. The economic growth rate increases 0.3% compared with the condition when not introducing the policies. In 2025, the GHG intensity will be 43.5 t CO2-e/million CNY, 38.8% reduced compared with the 2010 level. This research proves that the proposed environmental tax is effective to promote the economic development and GHG mitigation.

scholarly journals ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX

2021 ◽  
Author(s):  
Borys Zanko
Keyword(s):  
Financial Stability ◽  
Pollutant Emissions ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Nature Protection ◽  
Environmental Situation ◽  
Tax Benefits ◽  
Environmental Measures ◽  
The Impact

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.

Measuring the Impact of Psychological Trauma Change on Recidivism Among Juvenile Justice–Involved Youth

2016 ◽  
Vol 44 (3) ◽  
pp. 432-451 ◽  
Author(s):  
Krystel Tossone ◽  
Fredrick Butcher ◽  
Jeff Kretschmar
Keyword(s):  
Juvenile Justice ◽  
Latent Variables ◽  
Latent Variable ◽  
Psychological Trauma ◽  
Population Heterogeneity ◽  
Latent Variable Modeling ◽  
Trauma Symptoms ◽  
Post Traumatic Stress ◽  
Transition Analysis ◽  
The Impact

Population heterogeneity and intra-individual change are often overlooked in recidivism research. This study employs latent transition analysis of psychological trauma from intake into a juvenile justice diversion program until termination, followed by modeling of recidivism. A comparison model of a logistic regression without latent variables is also presented, to answer whether the same results would have been achieved without using latent variable modeling. Results indicate that juvenile justice–involved (JJI) youth are assigned into four psychological trauma classes at intake, and three at termination. Latent status membership predicts 6-month recidivism ( p = .03). Those who begin in classes that have Depression, Post-Traumatic Stress, and Anger have higher odds of recidivating than those who demonstrate generally high or low trauma symptoms at intake. The comparison regression model found no significant relationship between the five trauma symptom domains and recidivism. Implications for employing latent variable modeling and person-centered analyses for recidivism research are discussed.

scholarly journals MACROECONOMIC ANALYSIS OF THE EFFECTIVENESS OF TAX ECONOMIC REFORMS IN EU COUNTRIES

2019 ◽  
pp. 36-45
Author(s):  
I. Marekha ◽  
V. Myrhorodska
Keyword(s):  
European Union ◽  
Correlation Analysis ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
The European Union ◽  
Macroeconomic Factors ◽  
Eu Countries ◽  
European Union Countries ◽  
The Impact ◽  
The Eu

The article substantiates the necessity to introduce systematic and effective tax eco-reforms in the context of resource-oriented economic development by the European Union countries. The performance and effectiveness of the reforms are estimated in relation to the main four groups of environmental taxes: energy taxes, pollution taxes, resource taxes and transport taxes. The macroecological policy of the European Union countries is the object of the undertaken analysis. The article examines the impact of macroeconomic factors on environmental taxes across the EU, using a correlation analysis toolkit. Four groups of macroeconomic parameters were selected for analysis: internal macroeconomic factors (nominal GDP, real GDP, inflation, business cycle stage, budget deficit, energy consumption level); external macroeconomic factors (government debt, exports, foreign direct investments); institutional macroparameters (environmental culture, shadow economy, trust in government) and fiscal macroparameters (tax culture and fiscal freedom). The economic interpretation of the obtained correlates is given. Based on the correlation analysis, stimulators and de-stimulators of tax environmental reforms across the EU were identified. It is established that the factors that positively influence on the tax environmental reforms are the overwhelming majority of the analyzed factors. The formation of indicators of the effectiveness of tax environmental reforms is undertaken for six countries of the Community. In particular, the analysis covers three economic leaders (Germany, the United Kingdom and France) and three leading EU countries in the field of environmental tax collection (Latvia, Greece and Slovenia). The article presents approaches to improving the assessment of the effectiveness of tax environmental reforms based on the consideration of fiscal (budget-filling) and reproductive (multiplicative) functions of environmental taxes. In this regard, the environmental tax multiplier and accelerator, as well as the GDP elasticity coefficient for environmental taxes, were calculated for the analyzed group of countries. The criteria of economic efficiency of tax eco-reforms are proposed. Keywords: environmental taxes, macroeconomic effect, macro-environmental policy, multiplier, accelerator, elasticity

scholarly journals Optimizing Detection of True Within-Person Effects for Intensive Measurement Designs: A Comparison of Multilevel SEM and Unit-Weighted Scale Scores

2020 ◽  
Author(s):  
Jonathan Rush ◽  
Philippe Rast ◽  
Scott Michael Hofer
Keyword(s):  
Latent Variables ◽  
Latent Variable ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Simulated Data ◽  
Variable Model ◽  
Alternative Approach ◽  
Scale Scores ◽  
Weighted Model ◽  
The Impact

Intensive repeated measurement designs are frequently used to investigate within-person variation over relatively brief intervals of time. The majority of research utilizing these designs rely on unit-weighted scale scores, which assume that the constructs are measured without error. An alternative approach makes use of multilevel structural equation models (MSEM), which permit the specification of latent variables at both within-person and between-person levels. These models disaggregate measurement error from systematic variance, which should result in less biased within-person estimates and larger effect sizes. Differences in power, precision, and bias between multilevel unit-weighted and MSEM models were compared through a series of Monte Carlo simulations. Results based on simulated data revealed that precision was consistently poorer in the MSEM models than the unit-weighted models, particularly when reliability was low. However, the degree of bias was considerably greater in the unit-weighted model than the latent variable model. Although the unit-weighted model consistently underestimated the effect of a covariate, it generally had similar power relative to the MSEM model due to the greater precision. Considerations for scale development and the impact of within-person reliability are highlighted.

The Impact of Green Attributes From Suppliers on Supply Chain Performance

2019 ◽  
pp. 1216-1232
Author(s):  
Jose Roberto Mendoza Fong ◽  
Jorge Luis García-Alcaraz ◽  
Aidé Aracely Maldonado-Macías ◽  
Cuauhtémoc Sánchez Ramírez ◽  
Valeria Martínez Loya
Keyword(s):  
Latent Variables ◽  
Latent Variable ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Descriptive Analysis ◽  
Equation Model ◽  
Ciudad Juarez ◽  
Senior Managers ◽  
Positive Effects ◽  
The Impact

Nowadays, green supplier selection (GSS) is one of the most important activities for companies. Therefore, this research aims to demonstrate the relationship that exists between GSS and the marketing benefits of companies. The chapter proposes a structural equation model that integrates three latent variables. The two independent latent variables concern preproduction green attributes and process green attributes, and they are associated with a dependent latent variable: marketing indexes. Thus, three hypotheses are proposed to relate these latent variables. To validate such hypotheses, a survey is administered to 253 middle and senior managers from the manufacturing industry of Ciudad Juárez. Similarly, a descriptive analysis of the sample and the items is carried out. Results show direct and positive effects among the analyzed variables. However, the highest impact is caused by preproduction green attributes over production process green attributes.

A Note on Weak Double Dividends

2004 ◽  
Vol 4 (1) ◽  
Author(s):  
Gilbert E. Metcalf ◽  
Mustafa H. Babiker ◽  
John Reilly
Keyword(s):  
Tax Reform ◽  
Double Dividend ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Tax Rates ◽  
Green Tax Reform ◽  
Tax Revenues ◽  
Lump Sum

Abstract A weak double-dividend is the proposition that the welfare improvement from a green tax reform, where the revenue from an environmental tax is used to reduce other tax rates, must be greater than the welfare improvement from a reform where the environmental taxes are returned in a lump sum fashion. We show in this note that a weak double-dividend need not hold in a world with multiple distortions. In an economy with multiple distortions one must choose carefully which tax rates to reduce, or one can do worse than a lump sum redistribution of the environmental tax revenues.

THE IMPACT OF ENVIRONMENTAL TAX REFORM ON GREENHOUSE GAS EMISSIONS: EMPIRICAL EVIDENCE FROM EUROPEAN COUNTRIES

2017 ◽  
Vol 16 (12) ◽  
pp. 2843-2849 ◽  
Author(s):  
Mihaela Onofrei ◽  
Georgeta Vintila ◽  
Elena Doina Dascalu ◽  
Angela Roman ◽  
Bogdan-Narcis Firtescu
Keyword(s):  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Empirical Evidence ◽  
Tax Reform ◽  
European Countries ◽  
Environmental Tax ◽  
Environmental Tax Reform ◽  
Gas Emissions ◽  
The Impact

scholarly journals Health, Security and Participation: A Structural Relationship Modeling among the Three Pillars of Active Ageing in China

2020 ◽  
Vol 17 (19) ◽  
pp. 7255
Author(s):  
Yinan Yang ◽  
Yingying Meng ◽  
Pengtao Dong
Keyword(s):  
Older People ◽  
Latent Variables ◽  
Latent Variable ◽  
Structural Equation ◽  
Negative Impact ◽  
Positive Impact ◽  
Equation Model ◽  
Active Ageing ◽  
Security Level ◽  
The Impact

This paper explores and tests the impact of health and security on the participation of Chinese older people using data from the China Longitudinal Ageing Social Survey (CLASS) in 2014. Based on the framework of Active Ageing, the exogenous latent variables “health” and “security” are assumed to directly affect the endogenous latent variable “participation”, and indirectly affect it via mediating the function of “willingness”. The estimation results of the structural equation model show that health has a significant positive impact, while security has a significant negative impact on participation. In addition, health and security can significantly enhance the willingness of older people to participate. After the opposite effects of health and security are offset, their net effect on participation is generally negative. According to these empirical results, this paper concludes that the optimization of health coupled with the moderation of security level is more beneficial for promoting the participation of older people.

Environmental Taxes and Economic Growth with Multiple Growth Engines

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Hamid Beladi ◽  
Ping-ho Chen ◽  
Hsun Chu ◽  
Mei-ying Hu ◽  
Ching-chong Lai
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Capital Accumulation ◽  
Output Growth ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Environmental Disaster ◽  
Long Run ◽  
Endogenous Growth Model ◽  
Relative Productivity

Abstract We develop an endogenous growth model in which long-run growth is driven by three engines: private abatement R&D, expanding-variety R&D, and capital accumulation. We show that an environmental tax activates private abatement by directing researchers from the variety R&D sector to the abatement R&D sector, which helps the economy avoid the environmental disaster. Our results also show that the effect of the environmental tax on long-run growth is uncertain, depending mainly on the relative productivity between the two R&D sectors. If the abatement R&D sector is sufficiently productive, increasing the environmental tax will enhance the balanced output growth rate and social welfare.

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