期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：This study is focused on the linkage between environmental taxes and economic competitiveness. The performed research has emphasized that the environmental taxes determine additional costs at the level of the economic polluting activities,influencing on competitiveness through price. However,competitiveness is determined by a set of structural factors and it cannot be reduced only to the impact exercised on prices by the environmental policy,by means of the fiscal instrument. In order to see if there is a relation between economic competitiveness and the fiscal instrument used for the implementation of the environmental policies we compared Global Competitiveness Index (GCI) to the value of the fiscal collections derived from the environmental taxes. According to the results,our analysis reflects that the economic competitiveness and environmental taxation at the level of the EU member states doesn’t reflect a direct correlation between them.
