Tetyana Vasylieva

Department of Finance and Entrepreneurship, 

Sumy State University, Ukraine

tavasilyeva@fem.sumdu.edu.ua

ORCID 0000-0003-0635-7978

Setting up architecture for environmental tax system under certain socioeconomic conditions

Veronika Machová

School of Expertness and Valuation,

The Institute of Technology and Business in České Budějovice,

Czech Republic

machova@mail.vstecb.cz

ORCID 0000-0001-5479-6655

Alina Vysochyna

Department of Accounting and Taxation, 

Sumy State University, Ukraine

a.vysochyna@uabs.sumdu.edu.ua

ORCID 0000-0001-9490-1026

Joanna Podgórska

University of Information Technology and Management in Rzeszow,

Rzeszow, Poland

jpodgorska@wsiz.edu.pl

ORCID 0000-0002-6625-2767

Yaryna Samusevych

Department of Accounting and Taxation, 

Sumy State University, Ukraine

y.samusevych@uabs.sumdu.edu.ua

ORCID 0000-0001-7048-8388

Abstract. In this paper, four groups of countries were studied using Ward's hierarchical clustering method and considering the most informative and relevant indicators of socioeconomic development, which include countries with convergent socioeconomic trends. For each of the identified clusters, based on the panel data regression analysis, we have determined the relationships between changes in tax revenues from energy, transport, pollution environmental taxes and GDP growth rate. Based on the generalization of the results of cluster and regression analyses, the structural and functional patterns of architecture for the environmental tax system were formalized, taking into account the specifics of countries' socioeconomic development.

Received: January, 2020

1st Revision: September, 2020

Accepted: December, 2020

DOI: 10.14254/2071-8330.2020/13-4/19

JEL Classification: C43, E62, F52, H23

Keywords: energy environmental taxes, transport environmental taxes, environmental taxes on pollution / resources, architecture of environmental tax system, socioeconomic development