Faculty of Political Sciences, Department of Econometrics, Sakarya University, Esentepe Campus, Serdivan, Sakarya, Turkey.
Department of Accounting and Taxation, Kadirli Vocational School, Osmaniye Korkut Ata University, Osmaniye, Turkey.
Environ Sci Pollut Res Int. 2022 Aug;29(36):54181-54192. doi: 10.1007/s11356-022-19651-8. Epub 2022 Mar 16.
Recently, policymakers have been developing some policies to improve environmental quality. Environmental taxes are the most important of these policies. This study examines the effects of transport taxes, economic growth, and fossil fuel energy consumption on air pollution within the Environmental Kuznets Curve (EKC) hypothesis framework. The study used data from 1994 to 2019 for the ten countries with the highest transport tax revenues. According to the results, while the EKC hypothesis is valid for Portugal and Switzerland, it is not valid for all other countries. Moreover, fossil fuel energy consumption seems to increase air pollution in all countries except the Netherlands and Switzerland. However, transport taxes increase air pollution in Brazil. Therefore, transport taxes are not effective in reducing air pollution. In this context, it was concluded that the structure of transport taxes should be improved or reformed. In addition, it has been underlined that those national decisions alone will not be sufficient to improve transport taxes or environmental taxes. Therefore, regulations to be made with international coordination will be more successful in combating environmental problems by preventing tax competition and increasing tax harmonization.
最近，政策制定者一直在制定一些政策来改善环境质量。环境税是这些政策中最重要的。本研究在环境库兹涅茨曲线（EKC）假设框架内，检验了交通税、经济增长和化石燃料能源消耗对空气污染的影响。该研究使用了 1994 年至 2019 年期间交通税收最高的十个国家的数据。结果表明，EKC 假设在葡萄牙和瑞士是有效的，但对其他所有国家都不适用。此外，除荷兰和瑞士外，化石燃料能源消耗似乎会增加所有国家的空气污染。然而，交通税却会增加巴西的空气污染。因此，交通税在减少空气污染方面效果不佳。在这种情况下，结论是应该改进或改革交通税的结构。此外，还强调指出，仅靠国家决策本身不足以改善交通税或环境税。因此，通过防止税收竞争和提高税收协调，与国际协调制定的法规将更成功地通过防治环境问题。
