Informace o kvalifikační práci The key challenges of Environmental Taxes for a greener and more progressive economy: the case of Plastic Packaging Taxes arising in the European Union
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Hlavní téma
Appliance of environmental taxes
Hlavní téma v angličtině
Appliance of environmental taxes
Název dle studenta
The key challenges of Environmental Taxes for a greener and more progressive economy: the case of Plastic Packaging Taxes arising in the European Union
Název dle studenta v angličtině
The key challenges of Environmental Taxes for a greener and more progressive economy: the case of Plastic Packaging Taxes arising in the European Union
Creating a historical timeline with past and ongoing internationally environmental debates, this study explains the urgent need of nations to set goals combating plastic pollution, which significantly started in 1972 during the United Nations Conference held in Stockholm. Since the European Union commenced to charge its Member States a contribution based on non-recycled plastic packaging levels as a new revenue source for the period of 2021 to 2027, the research question of this paper takes the case of Plastic Packaging Taxes to explain how they can address the process of development to a greener and more progressive economy beyond only indirectly fundraising the European Union revenues. Therefore, this thesis takes both Italian and Spanish legislations, which have already established the tax to be in force in January 2023, to analyse likely impacts and key aspects to be taken into account for future policy adjustments and improvements. Moreover, it is expected that other Member States use these published legislations as reference to formulate their own laws tackling plastic waste levels during the following years. Considering that taxes based on consumption are often regressive, which affects low-income households in higher proportions, this study argues that nations must take care of demand elasticity, incidence and the target players among the plastic chain when designing the new tax reform. Although introducing a new tax is normally not well accepted among society, governments must also provide transparency and sense of fairness to expect a behavior change that improves environmental conditions and promotes an inclusive and sustainable economic growth.
Anotace v angličtině
Creating a historical timeline with past and ongoing internationally environmental debates, this study explains the urgent need of nations to set goals combating plastic pollution, which significantly started in 1972 during the United Nations Conference held in Stockholm. Since the European Union commenced to charge its Member States a contribution based on non-recycled plastic packaging levels as a new revenue source for the period of 2021 to 2027, the research question of this paper takes the case of Plastic Packaging Taxes to explain how they can address the process of development to a greener and more progressive economy beyond only indirectly fundraising the European Union revenues. Therefore, this thesis takes both Italian and Spanish legislations, which have already established the tax to be in force in January 2023, to analyse likely impacts and key aspects to be taken into account for future policy adjustments and improvements. Moreover, it is expected that other Member States use these published legislations as reference to formulate their own laws tackling plastic waste levels during the following years. Considering that taxes based on consumption are often regressive, which affects low-income households in higher proportions, this study argues that nations must take care of demand elasticity, incidence and the target players among the plastic chain when designing the new tax reform. Although introducing a new tax is normally not well accepted among society, governments must also provide transparency and sense of fairness to expect a behavior change that improves environmental conditions and promotes an inclusive and sustainable economic growth.
Klíčová slova
Environmental Taxes, European Union Revenue Plan, Plastic Packaging Taxes
Klíčová slova v angličtině
Environmental Taxes, European Union Revenue Plan, Plastic Packaging Taxes
Rozsah průvodní práce
43 p.
Jazyk
AN
Anotace
Creating a historical timeline with past and ongoing internationally environmental debates, this study explains the urgent need of nations to set goals combating plastic pollution, which significantly started in 1972 during the United Nations Conference held in Stockholm. Since the European Union commenced to charge its Member States a contribution based on non-recycled plastic packaging levels as a new revenue source for the period of 2021 to 2027, the research question of this paper takes the case of Plastic Packaging Taxes to explain how they can address the process of development to a greener and more progressive economy beyond only indirectly fundraising the European Union revenues. Therefore, this thesis takes both Italian and Spanish legislations, which have already established the tax to be in force in January 2023, to analyse likely impacts and key aspects to be taken into account for future policy adjustments and improvements. Moreover, it is expected that other Member States use these published legislations as reference to formulate their own laws tackling plastic waste levels during the following years. Considering that taxes based on consumption are often regressive, which affects low-income households in higher proportions, this study argues that nations must take care of demand elasticity, incidence and the target players among the plastic chain when designing the new tax reform. Although introducing a new tax is normally not well accepted among society, governments must also provide transparency and sense of fairness to expect a behavior change that improves environmental conditions and promotes an inclusive and sustainable economic growth.
Anotace v angličtině
Creating a historical timeline with past and ongoing internationally environmental debates, this study explains the urgent need of nations to set goals combating plastic pollution, which significantly started in 1972 during the United Nations Conference held in Stockholm. Since the European Union commenced to charge its Member States a contribution based on non-recycled plastic packaging levels as a new revenue source for the period of 2021 to 2027, the research question of this paper takes the case of Plastic Packaging Taxes to explain how they can address the process of development to a greener and more progressive economy beyond only indirectly fundraising the European Union revenues. Therefore, this thesis takes both Italian and Spanish legislations, which have already established the tax to be in force in January 2023, to analyse likely impacts and key aspects to be taken into account for future policy adjustments and improvements. Moreover, it is expected that other Member States use these published legislations as reference to formulate their own laws tackling plastic waste levels during the following years. Considering that taxes based on consumption are often regressive, which affects low-income households in higher proportions, this study argues that nations must take care of demand elasticity, incidence and the target players among the plastic chain when designing the new tax reform. Although introducing a new tax is normally not well accepted among society, governments must also provide transparency and sense of fairness to expect a behavior change that improves environmental conditions and promotes an inclusive and sustainable economic growth.
Klíčová slova
Environmental Taxes, European Union Revenue Plan, Plastic Packaging Taxes
Klíčová slova v angličtině
Environmental Taxes, European Union Revenue Plan, Plastic Packaging Taxes
Zásady pro vypracování
Environmental taxes are included in a set of measures that governments can apply to encourage a shift in economic activities or behaviours from more polluent to more eco-friendly solutions. It mainly considers the problems from nature's limit to growth and it is strongly tied to the concept of sustainable development established more than 30 years ago. The present paper aims to look into the effects of environmental taxes in production and consumption behaviour.
Zásady pro vypracování
Environmental taxes are included in a set of measures that governments can apply to encourage a shift in economic activities or behaviours from more polluent to more eco-friendly solutions. It mainly considers the problems from nature's limit to growth and it is strongly tied to the concept of sustainable development established more than 30 years ago. The present paper aims to look into the effects of environmental taxes in production and consumption behaviour.
Seznam doporučené literatury
Miller, Sebastián J., and Mauricio A. Vela. "Are Environmentally Related Taxes Effective?” Inter-American Development Bank. Inter-American Development Bank, 2013. https://publications.iadb.org/publications/english/document/Are-Environmentally-Related-Taxes-Effective.pdf.
Mirrlees, James A., Don Fullerton, Andrew Leicester, and Stephen Smith. "Environmental Taxes.” Essay. In Tax by Design: The Mirrlees Review, 423–547. Oxford: Oxford University Press, 2018.
Remeur, Cécile. "Understanding Environmental Taxation.” European Parliament. European Parliamentary Research Service, January 2020. https://www.europarl.europa.eu/RegData/etudes/BRIE/2020/646124/EPRS_BRI(2020)646124_EN.pdf.
UNITED NATIONS. "United Nations Handbook on Carbon Taxation for Developing Countries.” New York: United Nations, 2021. https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/thematic-areas/environmental-taxation
Seznam doporučené literatury
Miller, Sebastián J., and Mauricio A. Vela. "Are Environmentally Related Taxes Effective?” Inter-American Development Bank. Inter-American Development Bank, 2013. https://publications.iadb.org/publications/english/document/Are-Environmentally-Related-Taxes-Effective.pdf.
Mirrlees, James A., Don Fullerton, Andrew Leicester, and Stephen Smith. "Environmental Taxes.” Essay. In Tax by Design: The Mirrlees Review, 423–547. Oxford: Oxford University Press, 2018.
Remeur, Cécile. "Understanding Environmental Taxation.” European Parliament. European Parliamentary Research Service, January 2020. https://www.europarl.europa.eu/RegData/etudes/BRIE/2020/646124/EPRS_BRI(2020)646124_EN.pdf.
UNITED NATIONS. "United Nations Handbook on Carbon Taxation for Developing Countries.” New York: United Nations, 2021. https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/thematic-areas/environmental-taxation
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Převzato z knihovny
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Plný text práce
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Hodnocení vedoucího
Záznam průběhu obhajoby
The student Lupchinski presented the results of the diploma thesis “The key challenges of Environmental Taxes for a greener and more progressive economy: the case of Plastic Packaging Taxes arising in the European Union”. He presented the methodology used and the limits of the work, a background of environmental taxes evolution and the history of important milestones in the plastic packaging process. The student comprehensively explained the conclusions of the paper, he highlighted possible steps governments can take to promote more sustainable ways of imposing environmental taxes in the future. After the presentation, a discussion followed. The reviewers and supervisor mentioned the difficulty and ambition of the topic, although they suggested that the thesis should focus more on the case of plastic packaging than on the general picture. The committee also mentioned some language errors. Mr Lupchinski was able to answer the questions in-depth and explain them with concrete examples.