The evaluation of environmental taxes in Hungary and Slovakia
The evaluation of environmental taxes in Hungary and Slovakia

Summary/Abstract: This paper deals with the environmental impact of taxes. The relevance ofthe topic is given on the one hand by the climate change, which is increasingly comingto the fore, and on the other hand by the impact of taxes on the economy, which hasalso been in the focus of research. The natural, political, economic and, last but not least,the pandemic in the past few years have increasingly drawn the attention of humanityand the leaders of states to the importance of environmental protection. The goal ofour study is to analyze environmental protection measures and the budgetary role oftaxes levied in Hungary and Slovakia. As a result, conclusions will be drawn basedon the obtained results and proposals will be formulated. The research focused on taxtypes that directly or indirectly contribute to environmental protection. We considerit important to present the possible effects of different tax types on environmentalprotection, as well as their economic importance. The theoretical part of the paper isbased on scientific papers. The research is based on the analysis of secondary sources,primarily data published by the offices of Hungary, Slovakia, and the European Union.We analyze the development of the ratio of environmental taxes in relation to totaltax revenues and GDP, as well as the changes in tax revenues from the three mostimportant types of environmental taxes from 2011 to 2020.

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