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

2021 ◽  
Vol 13 (4) ◽  
pp. 1981
Author(s):  
Igor Kotlán ◽  
Daniel Němec ◽  
Eva Kotlánová ◽  
Petr Skalka ◽  
Rudolf Macek ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Capital Accumulation ◽  
Shadow Economy ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Excise Tax ◽  
Negative Effect ◽  
Development Goals ◽  
Dynamic Stochastic ◽  
The Impact

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.

scholarly journals RESEARCH OF THE IMPACT OF ENVIRONMENTAL TAXATION PARAMETERS ON THE INDICATORS OF SOCIO-ECOLOGICAL-ECONOMIC DEVELOPMENT

2020 ◽  
pp. 78-82
Author(s):  
Я.В. Самусевич ◽  
М.В. Солодуха
Keyword(s):  
Sustainable Development ◽  
Economic Status ◽  
Green Economy ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Panel Regression ◽  
Ecosystem Protection ◽  
Analytical Tools ◽  
The Impact ◽  
The Relationship

The article is devoted to the study of the preconditions and peculiarities of the application of environmental taxation instruments for the implementation of the concept of “green” economy in the world. An analysis of world researches on the impact of environmental taxes on the indicators of sustainable development and socio-economic status has been conducted. Based on the analytical tools, a panel regression analysis of environmental taxation effects has been performed. The results of the assessment of the relationship between these indicators and the parameters of sustainable development should be the basis for the development of environmental policy aimed at reducing the burden on the environment and targeted funding for ecosystem protection. Prospects for further work are to develop guidelines for the formation of mechanisms for financial support of environmental activities and study the effectiveness of environmental and economic instruments of taxation.

scholarly journals The Impact of Contemporary Housing Functions on Its Social Sustainability

2021 ◽  
Author(s):  
Andreas Koch
Keyword(s):  
Social Networks ◽  
Sustainable Development ◽  
Social Housing ◽  
Capital Accumulation ◽  
Social Sustainability ◽  
Sustainable Housing ◽  
Relational Justice ◽  
Productive Labor ◽  
Development Goals ◽  
The Impact

Social housing functions are interrelated in manifold ways, expressing different needs and preferences of heterogeneous and socially unequal modern societies. The home as a place of individual shelter and privacy and as a node of interaction in social networks interferes with activities that had been spatially outsourced in the past and reintegrated again in recent times, such as productive labor, care or supply. In addition, social housing functions compete with economic functions of capital accumulation and profitmaking, transforming the dwelling into a tradeable commodity. Likewise, ecological functions of saving land and resources and reducing greenhouse gas emissions have to be satisfied. These interdependencies challenge sustainable housing politics, most prominently signified in the UN’s Sustainable Development Goals 1, 10, and 11. The contribution captures this network of housing functions by advocating to strengthen social housing functions against economic functions. Political and philosophical justification of this position refers to theories of social capital and relational justice. Political measures feasible of being applied within the neoliberal system will be delineated, aiming to sustain social housing functions.

Integrating UNSDG in International School’s Curriculum: Nurturing a Sustainable Society in Malaysia

GIS Business ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 194-212
Author(s):  
Urish Wynton Pillai Thomas ◽  
Dr. Syriac Nellikunnel Devasia ◽  
Dr Parameswaran Subrmanian ◽  
Dr Maria Josephine Williams ◽  
Dr Hanim Norza Baba
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
International Schools ◽  
School Curriculum ◽  
International School ◽  
Full Time ◽  
Sustainable Society ◽  
Development Goals ◽  
The Impact ◽  
Nonparametric Correlation

The purpose of this study is to evaluate the impact of integrating Sustainable Development Goals (SDG) into International School Curriculum, and to adapt Education for Sustainable Development using Ajzen’s theory of planned behaviour, Roger’s diffusion of innovation theory and Stern’s value belief norm (VBN) theory to nurture a sustainable society. The study narrowed five development goals; Zero Hunger (SDG 2), Clean Water and Sanitation (SDG 6), Sustainable Cities and Communities (SDG 11), Climate Change (SDG 13) and Life on Land (SDG 15) to evaluate the impact towards international school’s curriculum in order to nurture a sustainable society. Data was collected from 105 teachers from 5149 full time teachers in International Schools in Malaysia. The questionnaire focusses on indicators from Sustainable Development Goals and funnelled down to understand whether these indicators will impact the objective of these research, which is to nurture a sustainable society through integrating SDGs in International School Curriculum. The data was analyzed through SPSS application where correlation test were conducted and produce nonparametric correlation results in p<0.001 which indicate a very high significant of relationship between SDGs and sustainable society.

scholarly journals Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals

2021 ◽  
Vol 13 (14) ◽  
pp. 7738
Author(s):  
Nicolás Gambetta ◽  
Fernando Azcárate-Llanes ◽  
Laura Sierra-García ◽  
María Antonia García-Benau
Keyword(s):  
Sustainable Development ◽  
Financial Institutions ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Risk Profile ◽  
The Sustainable Development ◽  
Corporate Reporting ◽  
2030 Agenda ◽  
Development Goals ◽  
The Impact

This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.

scholarly journals Post-Industrial Tourism as a Driver of Sustainable Development

2021 ◽  
Vol 13 (15) ◽  
pp. 8145
Author(s):  
Aleksandra Kuzior ◽  
Oleksii Lyulyov ◽  
Tetyana Pimonenko ◽  
Aleksy Kwilinski ◽  
Dariusz Krawczyk
Keyword(s):  
Sustainable Development ◽  
Tourism Development ◽  
Tourism Industry ◽  
Digital Marketing ◽  
Gender And Education ◽  
Development Goals ◽  
The Difference ◽  
Post Industrial ◽  
The Impact ◽  
Industrial Tourism

The accepted Sustainable Development Goals aim at reorienting the tourism industry to sustainable tourism and enhancing post-industrial tourism. In this case, it is necessary to identify the statistically significant determinants which affect post-industrial tourism development. In this paper, we aim to analyse: (1) the impact of economic and environmental dimensions, and of digital marketing on supporting post-industrial tourism development and (2) the difference between attitude to post-industrial tourism on the gender, age, and education dimensions and digital channels on post-industrial tourism development. The data was collected from questioning 2334 respondents during April–November 2020. The study applied the following methods: frequencies, percentages, t-test, and one-way ANOVA and multiple regression analysis. The findings confirmed the statistically significant impact of the economic and environmental dimensions, as well as digital marketing on post-industrial tourism development. The results of the analysis justified that digital marketing was a catalysator of post-industrial tourism development. In addition, the findings confirmed that there is no difference in attitudes towards post-industrial tourism with respect to the dimensions of age, gender, and education.

scholarly journals Corruption, Taxation and the Impact on the Shadow Economy

Economies ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 18 ◽  
Author(s):  
Daniel Němec ◽  
Eva Kotlánová ◽  
Igor Kotlán ◽  
Zuzana Machová
Keyword(s):  
Tax Evasion ◽  
Capital Accumulation ◽  
Shadow Economy ◽  
Labour Force ◽  
Destructive Effect ◽  
Eu Member States ◽  
Initial Assumption ◽  
The Individual ◽  
The Impact

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy’s growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas—the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.

Sustainable Development Goals and Global burden of disease stakeholders

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
P Van Den Hazel
Keyword(s):  
Sustainable Development ◽  
Burden Of Disease ◽  
Sustainable Development Goals ◽  
Global Burden Of Disease ◽  
Chronic Obstructive ◽  
Global Burden ◽  
Starting Point ◽  
Health Related ◽  
Development Goals ◽  
The Impact

Abstract The Global Burden of Disease is the most comprehensive effort to date to measure epidemiological levels and trends worldwide. It is the product of a global research collaborative and quantifies the impact of hundreds of diseases, injuries, and risk factors in countries around the world. The publication published in The Lancet on September 12, 2017, namely the study, “Measuring progress and projecting attainment on the basis of past trends of the health-related Sustainable Development Goals in 188 countries: an analysis from the Global Burden of Disease Study 2016,” is the starting point to discuss the health-related SDG indicators as develop by the Institute for Health Metrics and Evaluation (IHME) and Global Burden of Disease collaborators. The projected increases in mortality are steep for chronic obstructive pulmonary disease and other chronic diseases. Non-communicable diseases are increasingly recognized as major causes of death and disability worldwide. The question is whether the targets in the SDGs are sufficiently addressing these increases. Or are demographic changes underlying the projected increases? Health related SDGs have been addressed in a tool made by the Institute for Health Metrics and Evaluation (IHME). Results on air pollution, smoking, unsafe water, sanitation and hygiene are presented by current and projected data in an interactive tool.

THE ROLE OF HARMONIZATION OF ACTIVITIES TO IMPROVE THE RATING OF RUSSIA IN THE INTERNATIONAL STATISTICAL COMPARISONS IN TELECOMMUNICATIONS AND ICT

2020 ◽  
Author(s):  
Н.П. РЕЗНИКОВА ◽  
Г.С. АРТЕМЬЕВА ◽  
Д.В. КАЛЮГА
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
International Telecommunication Union ◽  
The Sustainable Development ◽  
International Telecommunication ◽  
Development Goals ◽  
The Russian Federation ◽  
Ict Development ◽  
The Impact

Представлены основные направления для поиска путей улучшения рейтинга Российской Федерации в международных статистических сопоставлениях в сфере электросвязи/ИКТ с учетом необходимости гармонизации разнообразных направлений деятельности, связанных с оценкой влияния электросвязи/ИКТ на достижение Целей устойчивого развития, а также с появлением Нового индекса Международного союза электросвязи (МСЭ) взамен Индекса развития ИКТ(IDI). OThe main directions for finding ways to improve the rating of the Russian Federation in international statistical comparisons in the field of telecommunications/ICT are presented, taking into account the need to harmonize various activities related to assessing the impact of telecommunications/ICTs on achieving the sustainable development goals, as well as the advent of the new International Telecommunication Union Index instead of the ICT Development Index (IDI).

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