Search Results (32)

In Portugal, public policies promoting a healthy diet have gained prominence in recent years, reflecting a growing concern with the population’s health status and its individual, social, economic, and political impact. These policies aim to mitigate the impact of inadequate eating habits as a determinant of health and the population’s disease burden. Based on a document analysis, the main objective of this article is to explore public healthy diet policies in Portugal following the 2017 implementation of the Estratégia Integrada para a Promoção da Alimentação Saudável (Integrated Strategy for the Promotion of a Healthy Diet), which is the primary guiding instrument for these policies. Among the most impactful legislative measures found in this sector, we highlight the reformulation of food products, food taxation, food marketing regulation, food incentives, and food labeling. Despite significant progress in promoting healthy diets, some challenges still remain, particularly the growing prevalence of behavior-related chronic non-communicable diseases, like obesity, such as the maintenance of a set of health determinants related to inadequate nutrition. Thus, the continuity and deepening of such policies, combined with continuous impact assessments, are crucial to ensuring a healthier future. Full article

After the fall of communism, Romania embarked on a comprehensive land restitution process through Law No. 18/1991, aiming to re-establish private ownership rights, particularly for agricultural and forestry lands. Divergent historical legacies across regions have resulted in heterogeneous land administration systems, contributing to inconsistencies, overlapping claims, and prolonged legal disputes. To address these challenges, the Romanian government introduced the National Cadastre and Land Registration Program, which promotes systematic property registration across the country. Keeping in mind the fact that there is no integrated study that analyses national challenges from multiple dimensions such as history, law, institutions, technology, and socioeconomics and proposes systematic optimization strategies, this article provides a critical analysis of the legal and institutional framework governing land restitution and cadastral reform, highlighting the influence of historical administrative structures and the adoption of modern geospatial technologies such as Geographic Information Systems (GISs) and Unmanned Aerial Vehicles (UAVs). By adopting a qualitative and document-based research approach, focusing on the analysis of legislative frameworks, institutional procedures, and technical instruments used in systematic land registration in Romania, this study emphasizes the benefits of systematic registration, including increased legal certainty, investment stimulation, improved access to credit, and better planning and taxation. Despite progress, implementation remains uneven, hindered by documentation gaps, institutional capacity limitations, and administrative obstacles. Recent legislative adjustments and the integration of advanced geospatial tools aim to improve data quality and accelerate the registration process. Ultimately, the integration of legal, institutional, and geospatial components is essential for achieving transparent and accountable land governance, efficient resource management, and sustainable rural development in Romania. Full article

Divergences in tax policies are evident among European OECD economies, due to varying priorities of efficiency vs. equity, influenced by the forms of direct vs. indirect taxation. The special interest of this paper is to identify how different tax forms (direct—corporate and personal income taxes (CIT, PIT); and indirect—value added tax (VAT)) affect inequality in European OECD economies in the period 2003–2020. Using heterogeneous non-stationary panel models and the (Pooled) Mean Group (PMG/MG) methods of estimation, a long-run negative relationship between direct tax forms (CIT, PIT) and the Gini coefficient was discovered, meaning that utilizing progressive direct tax forms resulted in more equity. The error-correction terms are heterogeneous, showing that developed economies decrease income inequality by using direct taxes more efficiently than emerging European OECD economies. The short-run statistically significant relationships between VAT and the Gini coefficient are discovered, meaning that certain European OECD economies effectively use VAT revenue to achieve greater equity in society. This study demonstrates that the use of indirect tax forms may be beneficial in terms of collecting more tax revenues, and that using them for redistributive programs can reduce inequality while maintaining economic efficiency. Full article

The increasing human demand for natural resources is leading to critical resource depletion. This depletion is exacerbated by exceeding the Earth’s biological regeneration rate, threatening ecosystems’ ability to renew biomass. This ecological challenge hinders the potential for simultaneous economic, social, and environmental progress. This study investigates the complex relationships between the USA’s per capita income, energy efficiency innovations, environmental taxation, political stability, and its biocapacity. Using annual data from 1990 to 2024, the paper employs a comprehensive causality testing framework that accounts for the nonlinear nature of the data, as asymmetric effects are observed. This framework includes the Quantile Autoregressive Distributed Lags model (Q-ARDL), the Wald test for parameter consistency, and the Granger-causality in Quantiles test (GC-Q), enabling the estimation of unique parameter vectors for each quantile. A key finding reveals that the impact of per capita GDP on biocapacity is significantly larger than that of other regulatory mechanisms. This suggests that carbon pricing and energy efficiency technologies require widespread implementation to offset the environmental impact of economic growth. The quantile regression reveals complex short-run impacts on biocapacity with persistent positive effects from its lag, contrasting with the diminishing negative influence of GDP and positive influence of energy efficiency at higher quantiles, while long-run analysis shows a consistent negative impact of GDP and varying positive or nonlinear effects of other factors. Granger-causality tests indicate significant unidirectional positive effects from energy efficiency and political stability to biocapacity, a bidirectional relationship for environmental taxes in upper quantiles and GDP across all quantiles. The associated methodological and policy implications aim to assist policymakers in achieving a better balance between the benefits and costs of natural resource use in the USA, promoting sustainable development. Full article

The EU has consistently tackled the challenge of energy poverty (EP) through various legislative and non-legislative measures, particularly in the context of ongoing energy crisis, but it should also support the reduction of income inequality that might accelerate EP. The aim of this study is to evaluate the impact of income inequality on EP and other interconnected indicators in the EU in the period 2005–2023 using method of moments quantile (MMQ) regression and mean group (MG) estimators. The results suggest that income inequality based on Gini index enhances energy poverty, while gender pay gap, economic growth, and urban population reduce it. Foreign direct investment (FDI) and renewable energy consumption (REC) might combat EP only in the long-run. These findings suggest that macroeconomic policies should focus not only on economic growth, but also on addressing income inequalities. Policymakers must prioritize measures to reduce income inequality, such as progressive taxation or targeted social programs. Full article

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core Collection from 2002 to 2023. The findings underscore an interdisciplinary character, encompassing studies in legal frameworks, fiscal policy, economics, and technology. By employing analytical tools such as VOSviewer 1.6.20, Bibliometrix 4.0 and Microsoft Excel, the study identifies key themes and concepts focused on four main themes: international tax frameworks and regulatory variations, classification and reporting of crypto-related income, tax implications for emerging crypto segments, and issues surrounding compliance and enforcement. Tax treatment differs based on jurisdiction. Direct taxation may be levied as capital gains, income, or profit tax. Although cryptocurrency exchanges are not subject to value-added tax, intermediary services offered by platforms might incur this indirect tax. The insights generated are valuable for policymakers, scholars, and professionals aiming to comprehend the relationship between cryptocurrency and tax regulation. A limitation of the study is its exclusion of sources beyond the established timeframe. Given the fast-paced changes in cryptocurrency tax regulation, ongoing updates are crucial to capturing the full scope of this evolving field. Full article

Under the global dual-carbon background, heightened public awareness of climate change and strengthened carbon taxation policies are increasing pressure on the steel industry to transition. Given the urgent need for carbon reduction, the exploration of low-carbon pathways in a blast furnace (BF) metallurgy emerges as crucial. Evaluating both asset retention and technological maturity, the development of low-carbon technologies for BFs represents the most direct and effective technical approach. This article introduces global advancements in low-carbon metallurgical technologies for BFs, showcasing international progress encompassing hydrogen enrichment, oxygen enrichment, carbon cycling technologies, biomass utilization, and carbon capture, utilization, and storage (CCUS) technologies. Hydrogen enrichment is identified as the primary technological upgrade currently, although its carbon emission reduction potential is limited to 10% to 30%, insufficient to fundamentally address high carbon emissions from BFs. Therefore, this article innovatively proposes a comprehensive low-carbon metallurgical process concept with the substitution of carbon-neutral biomass fuels at the source stage—intensification of hydrogen enrichment in the process stage—fixation of CCUS at the end stage (SS-IP-FE). This process integrates the cleanliness of biomass, the high-efficiency of hydrogen enrichment, and the thoroughness of carbon fixation through CCUS, synergistically enhancing overall effectiveness. This integrated strategy holds promise for achieving a 50% reduction in carbon emissions from BFs in the long processes. Critical elements of these core technologies are analyzed, assessing their cost-effectiveness and emission reduction potential, underscoring comprehensive low-carbon metallurgy as a pivotal direction for future steel industry development with high technological feasibility and emission reduction efficacy. The article also proposes a series of targeted recommendations, suggesting short-term focus on technological optimization, the medium-term enhancement of technology research and application, and the long-term establishment of a comprehensive low-carbon metallurgical system. Full article

This study examines the dynamic relationships between digitalization, environmental tax revenues, and energy resource capacity within the framework of the Environmental Kuznets Curve (EKC), focusing on their combined impact on environmental quality. It employs a cross-sectional augmented autoregressive distributed lag (CS-ARDL) approach, an advanced technique for complex panel data that is specifically designed to address issues of cross-sectional dependence and slope heterogeneity inherent in panel data analysis. The research covers 88 countries, including both low- and middle-income countries (LMICs) and high-income countries (HICs), to understand how digitalization, as a driving force of the Fourth Industrial Revolution, interacts with environmental taxation and energy resource management to affect greenhouse gas emissions. The results reveal distinct effects of environmental taxes and energy capacity on environmental quality, with marked differences between LMICs and HICs. In HICs, technological progress, especially in information and communication technology (ICT), is found to contribute significantly to environmental quality. For LMICs, the effects are less evident, and the findings suggest the need for tailored strategies in environmental policy and energy management. By providing empirical evidence on the differential impacts of digitalization and energy policies in different economic contexts, this research enriches the environmental economics discourse. It highlights the need for policy frameworks tailored to specific contexts that effectively balance economic growth with sustainable development goals, thereby providing insightful implications for achieving the Sustainable Development Goals (SDGs). Full article

This research paper delves into the intricate relationship between taxpayers and taxation systems, seeking to understand the factors influencing individuals’ perceptions of taxes as either a service or a financial burden. The study employed online surveys to collect data from a diverse group of participants, using both quantitative and qualitative research methods. The research findings demonstrate that people’s perceptions of taxes are not solely shaped by economic factors but are also influenced by psychological aspects, government communication, and societal norms. In economically developed countries, citizens tend to have more positive tax perceptions due to the visible benefits of their tax contributions. In contrast, less developed nations often see negative perceptions rooted in the lack of apparent returns on taxes paid. Additionally, the fairness of tax policies and government communication significantly impact how taxes are perceived. This research provides insights for policymakers on how to enhance tax compliance and improve taxpayer–government relations. It suggests that progressive and fair tax policies can lead to higher compliance rates and increased revenue collection. Furthermore, simplifying tax systems and reducing bureaucratic obstacles can make tax compliance more accessible and less burdensome. The study also offers international case studies for best practices that can be adapted to different contexts. This study sheds light on the multifaceted nature of tax perceptions and their impact on economic behavior. It underscores the importance of considering both economic and psychological factors, as well as government policies and communication, in shaping taxpayers’ views on taxation. Full article

Background and objectives: Bolivia has experienced increased meat production and consumption in the past years, particularly due to importance of an emerging market, namely China, and a strong culinary tradition in which meat is the centrepiece of the meals. Bolivian animal protein production system is one of the most inefficient methods used worldwide from an environmental perspective. As climate change accelerates, it is important to identify potential drivers of a dietary shift towards more sustainable foods in countries like Bolivia, which are already facing the consequences of the climate-related disruptions in the food chain and will be further affected in the coming years. A dietary shift toward more plant-based diets seems to be the most sensible societal change to empower individuals to act in response to climate change. Our objective is to explore the effects of intention on dietary shift, as well as attitudes towards social, economic, and environmental sustainability on the perception that plant-based foods facilitate a sustainable healthy dietary transition. Methods: We conducted a cross-sectional study, using online questionnaire filled in by a sample of voluntary respondents. Attitudinal data were obtained via seven-point Likert scales. Linear regression in agreement with the statement “plant-based foods facilitate a sustainable healthy dietary transition” was the dependent variable (mean 5.2 ± 1.7), and the attitudes towards social, economic, and environmental sustainability and intention to undergo a dietary shift were the independent variables; we controlled for sex and age. Data were analysed using SPSS v.28, and a p-value < 0.005 was considered significant. Results: In total, 303 people filled in the questionnaire, of whom 62 did not give consent to use their data, 18 provided straight line answers, and 90 provided inconsistent answers with regard to controlling variables. Therefore, 132 respondents’ responses were used, of whom 59% were women, with an average age of 25 y (±13), and 93% lived in the city of Cochabamba. After controlling for sex and age, significant positive associations were found for the intention to change their current diet and the statement that policies should promote social equity and progressive taxation, while a negative association was found with regard to the perception that policies should prioritise the wellbeing of people and the planet above those of the industry. Conclusion: the perception that plant-based diets can facilitate sustainable healthy dietary transitions in Bolivia mainly depended on how sustainability aspects were assessed by the respondents. Full article

Energy availability especially that derived from renewable sources has sustainable effects on economic progress and environmental rectifications. However, using clean energy in the energy mix has been influenced by several macro fundamentals. The motivation of this study is to gauge the impact of uncertainties, environmental restrictions and innovation on clean energy consumption for the period 1997–2021 by employing the new econometric estimation techniques commonly known as CUP-FM and CUP-BC. Referring to the preliminary assessment with the slope of homogeneity, cross-sectional dependency and panel cointegration test, it is unveiled that research variables have exposed heterogeneity prosperities, cross-sectional dependence, and long-run association in the empirical equation. According to the empirical model output with CUP-FM and CUP-BC, EPU has a native statistically significant connection to clean energy consumption. At the same time, environmental taxation and technological innovation have had beneficial effects on clean energy development. Additionally, the nonlinear estimation disclosed asymmetric linkage between explanatory and explained variables in the long and short run. Directional causality revealed a feedback hypothesis explaining the relationship between EPU, TI and clean energy consumption. The study has offered policy suggestions based on the findings for future development. Full article

To achieve the goal of long-term stable poverty reduction, it is necessary to implement not only economic poverty reduction but also natural poverty reduction and formulate a green and sustainable economic growth pattern, and finance is an effective means to affect economic poverty reduction and natural poverty reduction. This paper innovatively calculates the natural poverty index of 1712 county administrative units in China based on BP neural network and combines relevant county data to investigate the impact of county fiscal decentralization on natural poverty and its transmission mechanism from 2000 to 2020 using a two-way fixed-effect model, which provides a new interpretation perspective for green economy patterns and sustainable development. The main research results are as follows: First, the increase in county-level financial autonomy in China significantly increases the level of regional natural poverty, which is still valid after a series of robustness tests using the instrumental variable method, replacing the response variables and processing with a one-stage lag. Secondly, heterogeneity analysis shows that, on the one hand, the positive impact of county-level fiscal decentralization on the natural poverty index is different in regions with different natural poverty formation mechanisms. On the other hand, the reform of “provincial direct management of counties” has significantly improved the natural poverty situation in counties, indicating that an extensive fiscal and taxation system in the early stages of economic development aggravates regional natural poverty and that optimized fiscal decentralization is conducive to the alleviation of natural poverty. Finally, the mechanism analysis found that the local income impact and expenditure preference accompanied by the fiscal decentralization of counties strengthened the race to the bottom of taxation, guided industrialization, hindered technological progress and led to the deterioration of regional natural poverty. This research claims that encouraging local governments to deepen and improve the fiscal decentralization system, implement the concept of green finance, improve the ecological protection compensation mechanism and market incentive system and implement differentiated mitigation plans for different natural poverty counties are the crucial factors to achieving natural poverty alleviation at the county level and improving regional ecological sustainability in the future. Full article

The overall landscape of personal income taxation (PIT) has changed rapidly in numerous post-communist countries of Central and Eastern Europe (CEE), with the adoption of a form of flat-rate tax. Although the economic consequences of this change have been studied extensively, little is known about public opinion on the topic in these countries. This article aims to shed some light on how public opinion addresses the issue of flat-rate PIT in Romania. Logistic regression analysis is used to assess the impact of self-interest, education, age, gender, ideology, political trust, social solidarity, and political knowledge on public support for flat-rate PIT, based on survey data (N = 1105) from the Romanian Election Study (RES). The results suggest that high-income earners, women, and those with higher levels of political trust are more likely to support flat-rate PIT, while higher levels of social solidarity and more education increase the chances of being reluctant about it. Furthermore, the analysis finds no evidence that age, ideology, or political knowledge have an influence on people’s fiscal preferences. The article’s findings provide lessons for policymakers on how fiscal preferences arise and may evolve in a post-communist context, particularly in relation to recurring societal crises. Full article

To ensure the progress of sustainable development and overcome threats to national security, the development of tools for balancing ecological, economic and energy aspects of economic activity acquires special importance. This study is related to the influence of choosing different functional elements of transport taxes on their effectiveness in ensuring national security. For calculations, panel regression modelling with panel-adjusted standard errors based on the use of the Durbin–Watson test using dummy variables was chosen. The assessment involves the selection of the main factor variable (tax revenues from transport taxes, as well as an additional dummy variable) and compliance with a country’s transport taxation system, with a certain criterion for its application. The resulting criterion was chosen as an integral indicator of national security, which summarizes the parameters of environmental footprints, economic growth, energy efficiency and security. Calculations were made for nine countries (i.e., the Czech Republic, Finland, France, Ireland, Israel, Portugal, Romania, Slovakia and Turkey) for the period 1996–2019. The calculations proved that the establishment of transport taxes, depending on the type and weight of the car, increases their effectiveness on ensuring national security or, depending on the cost and age of the car, weakens such effectiveness. The use of emissions generated by the car, its capacity and its type of fuel requires additional research; the obtained results did not allow for unambiguously determining their impact on the effectiveness of transport taxes. The conducted research forms the basis for choosing the optimal design of transport taxes to ensure the maximization of their regulatory effectiveness. The developed approach can be extended to evaluate the effectiveness of other environmental taxes. Full article

The growing level of modern environmental problems and the need to ensure energy security creates new challenges for the development of the energy sector. Nowadays, countries must balance their international competitiveness and progress in achievement the Sustainable Development Goals. This provides a necessity for the development of alternative energy technologies. Modern trends in the development of alternative energy indicate a gradual increase in the relevance of biofuel production. At the same time, the development of clean energy technologies needs significant investments, and their commercial implementation is a long process. Moreover, energy industry transformations require significant changes in the functioning of complementary spheres. That makes necessary the use of additional incentives for the development of the bioenergy sector. Thus, an assessment of the impact of environmental taxes on biofuel production and consumption becomes crucial. This research is aimed at the identification of contextual and causal relationships between environmental taxation (transport and energy taxes) and biofuel production and consumption. Contextual links were identified by the methods of bibliometric analysis (VOSviewer and Google Books Ngram Viewer results), while causal links were determined by the methods of panel regression modeling (panel-corrected standard errors model) with a time lag from 0 to 4 years. A sample of nine European countries (Austria, France, Germany, Hungary, Italy, The Netherlands, Poland, Spain, U.K.) was formed for the assessment. The research period includes 2010–2020. The conducted bibliometric analysis proved the presence of a wide range of relationships between environmental taxation and the development of the bioenergy industry. Panel regression modeling proved the existence of a significant impact of environmental taxation on the volumes of biofuel production and consumption. The increase in revenues from transport and energy taxes determines the growth in indicators of biofuel production and consumption. Such effects are medium term for transport taxes and short term for energy taxes. These results made a huge contribution in the development of the system of state regulation methods of alternative energy stimulation and energy production and consumption transformations. Full article