Scholarly record
ENVIRONMENTAL TAXES AS FISCAL INSTRUMENT FOR THE INCREASE OF RESOURCE EFFICIENCY IN LATVIA
Abstract
In recent years, the EU Member States experience a significant increase in resource efficiency; however, the environmental resource efficiency indicators in the Baltic States, including Latvia, are significantly lower than the EU average indicators and an improvement in figures is too slow. Environmental taxes serve as an essential fiscal instrument for the increase of resource efficiency. Therefore, the research aim is to assess the application of environmental taxes as a fiscal instrument to increase the resource efficiency in Latvia. Monographic, analysis and synthesis, and graphic method are used to achieve the research aim. The research results evidence that the application of fiscal instruments for the solution of environmental problems is insufficient in Latvia. Especially during the economic recession (2010-2011) environmental taxes were mostly used as a fiscal instrument to maximise the budget revenues by increasing taxes related with the use of vehicles. It shall be noted that revenues from these taxes are not channelled for the solution of environmental problems. In Latvia, the household sector is the major provider of environmental tax revenues and the sector shows an increasing tax revenue contribution trend. Households mostly pay taxes related with the use of vehicles. However, Latvia envisages to increase substantially resource and pollution taxes from 2017; the increase is implemented in line with the environmental tax purpose - to reduce damage to the environment through the introduction of circular economy principles; thereby, contributing to an increase in resource efficiency. An especially rapid tax increase is planned for household and hazardous waste; thus, significantly reducing waste disposal and promoting their recycling and further use.
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References7
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