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The purpose of this study is to examine the impact of green tax incentives such as investment tax credit and taxable income deductions related to the environmental sustainability and climate change which are becoming more popular in developing countries, whereas introducing green tax incentives related to the environment and climate change helps and meets the sustainability objectives of growth and development. For this purpose, we selected the top 100 listed companies on the Swedish stock market (SSM), Nasdaq Stockholm (SN), in order to better understand the real facts and figures of green tax environment. This study uses a longitudinal research design because sample observations vary across firms and over a short time and conducts probit and logistic regression to identify the beneficiaries of the tax incentives. The findings show that different firm-level characteristics significantly impact the probability of being an ITC beneficiary.

Improving energy efficiency and minimizing environmental concerns through environmental laws and green taxes are regarded as the primary motivating factors of climate change policy. This analysis clarifies the significance of green taxes in lowering energy use and intensity from 1994 to 2020. As part of our contribution to the literature on energy economics, this study examines how green taxes interact with energy intensity and consumption in four Nordic nations. Environmental policies and sustainable development goals (SDGs) are driving new research into the effects of green taxes on energy consumption and intensity. According to the outcomes of fully modified ordinary least square (FMOLS), panel dynamic ordinary least square (PDOLS), and panel quantile regression, a green tax helps to reduce total energy consumption. It increases energy efficiency by motivating governments, companies, and citizens to encourage innovation in environment-related technology. When it comes to creating a more sustainable environment, the study argues that regulations that ensure the displacement of non-renewable resources while increasing energy efficacy should be implemented.

Discussions on the impact of climate change and ways of protecting climate change impact driven by environmentally unfriendly activities have taken the center stage of global development agendas. The importance of environmental sustainability is also reflected in the 2030 Sustainable Development Goals (SDGs). Green taxes have become pivotal to protecting the environment, revenue generation and achievement of the SDGs. Through a critical literature review, this paper explores the opportunities and challenges associated with green taxes with respect to revenue mobilization, protection of the environment and delivery of the SDGs. The paper gives an insight to green taxes, exploring the motives of green taxes and the possible implications for environmental sustainability, sustainable development, and attainment of the SDGs in the African context. Fossil fuels such as coal, crude oil and natural gases are fundamental sources of energy for African countries. Therefore, the continent faces a dilemma of how to ensure green economic growth, reduce environmental and climate change problems, and at the same time foster effective revenue mobilization. The review established that while green taxes can provide an opportunity for green transformation policy reforms and boost revenue mobilization to stimulate inclusive and sustainable growth and economic recovery from the COVID-19-induced economic recession, the taxes can increase inequality, heighten the cost of energy, and increase energy poverty for those dependent on fossil fuel for energy. The lack of affordability and access would compromise SDGs such as 7 and 1 (access to clean energy and poverty reduction, respectively). The taxes could lead to a disjointed value chain with consumers disadvantaged and an increase in black market activities as people seek cheaper but unsafe alternatives, indirectly increasing the social costs such as health risks and challenges, poverty, and unemployment.

In this article, we analyze the correlation between GDP/capita variation, primary and renewable energy consumption and greenhouse gas emissions on the one hand, and green taxes on the other. Green taxes are the main instruments used to limit activities that have a negative impact on the environment. These consist of taxes paid by producers and/or consumers for any activity that generates pollution. The results of dynamic regressions, validated by the applied robustness tests, indicate a significant and positive correlation between primary energy consumption and total environmental taxes, respectively energy taxes. At the same time, this shows that variation in GDP/capita significantly and positively influences transport taxes and pollution taxes. In contrast, net greenhouse gas emissions and the supply, transformation and consumption of renewable sources and waste do not significantly influence the total green taxes and their components. This finding is useful to both academic research and government policies for the realistic substantiation of the levels of green tax revenues and for establishing appropriate measures meant to reduce CO2 emissions.

In the literature on the subject, it is argued that tax policy is one of the tools stimulating the transition toward sustainable economies. Public authorities can use two functions for this purpose: fiscal and non-fiscal functions. High emission rates and the rising rapid atmospheric changes that come with them are serious threats to the climate and sustainable development. Reducing greenhouse gas emissions is one of the goals towards which the world strives (including the EU), so as to keep a balance between people’s expectations, economic aspects, and the needs of the environment. Therefore, it is necessary to explain whether, along with other factors, environmental policy and its component “green taxes” can act as a factor in limiting greenhouse gas emissions. The purpose of this article is to seek an answer to the question of whether “green taxes” as an instrument of tax policy are a significant factor influencing climate change by contributing to reducing greenhouse gas emissions. This article attempts to identify the determinants of greenhouse gas emissions (the dependent variable) using the method of linear regression analysis. Multiple linear regression models are used to predict the value of the dependent variable based on the values of the independent variables (identified from the literature). Trading of CO2 emissions was not included in the analysis due to lack of data. The regression analysis was carried out using specialized statistical software (SPSS). The authors negatively verified the hypothesis that environmental taxes are a significant determinant of greenhouse gas emission reductions compared to the analyzed determinants. “Population”, “current and capital transfers for environmental protection”, and “supply, transformation and consumption of solid fossil fuels” are the most important factors influencing greenhouse gas emissions. Changing consumer behavior (as an effect of the non-fiscal function of taxes) appears to be an extremely important factor in reducing greenhouse gas emissions. Hence, the public authorities should promote behaviors conducive to their reduction by means of incentives, and not mainly taxation of negative behavior or fiscal incentives.

Background and aim Being the major source of revenue and essential economic tool for policymakers to improve public health, taxes contribute to government spending on the development of health care facilities and services. Given the financial challenges facing the health sector together with the public health issues that affect each society, placing specific taxes on some goods, services, and activities can be effective in this regard. The study aims to explain the various dimensions of specific taxes in the health sector and management of these resources in order to achieve the health system goals. Materials and methods This study with a qualitative research design was conducted using semi-structured interviews with open-ended questions in 2020–2021. In total, 38 managers, policymakers, economists, key experts, and other individuals, as informants, were interviewed. Purposive and snowball with maximum variation was also employed. As well, content analysis was utilized to shed light on the data. The transcribed interviews were further imported into MAXQDA for extracting and classifying the relevant codes. Findings In this study, 5 main themes and 23 subthemes were labeled. The main themes accordingly included “Objectives and Conditions of Specific Health Taxes”, “Earmarked Taxes”, “Taxes on Goods and Measures of Harmful to Health”, “Value-Added Taxes”, and “Green Taxes”. Discussion and conclusion Considering the specific taxes in the health sector, i.e., taxes on goods and measures of harmful to health, value-added taxes, and green taxes, all taxation and pricing policies need to take account of the effects as well as the advantages and disadvantages of types of taxes, a country’s economic structure, the conditions of industries and manufacturing enterprises, cultural aspects in society, and peoples’ socioeconomic status.

Defaults are extremely effective at covertly guiding choices, which raises concerns about how to employ them ethically and responsibly. Consumer advocates have proposed that disclosing how defaults are intended to influence choices could help protect consumers from being unknowingly manipulated. This research shows that consumers appreciate transparency, but disclosure does not make defaults less influential. Seven experiments demonstrate that disclosure alters how fair consumers perceive defaults to be but does not attenuate default effects because consumers do not understand how to counter the processes by which defaults bias their judgment. Given that defaults lead consumers to focus disproportionately on reasons to choose the default even with disclosure, debiasing default effects requires that consumers engage in a more balanced consideration of the default and its alternative. Encouraging people to articulate their preferences for the default or its alternative, as in a forced choice, shifts the focus away from the default and reduces default effects.

The change from quantity-based taxation to price-based taxation of iron ore resources is an important measure for China to implement the goal of carbon peaking and carbon neutralization, and to achieve green economic recovery. To explore the policy’s effectiveness in playing its tax function, and improving the environment and production efficiency, this paper takes the reform of the method of resource tax collection as the “quasi natural experiment” object, and selects the balanced panel data of 16 provinces in China from 2011 to 2021. The double difference method is used to evaluate the policy effect of the reform of resource tax collection. The research shows that: (1) Changing the resource tax from a “volume-based tax” to an “ad valorem tax” can effectively increase the government’s resource tax revenue, and promote the upgrading of enterprise production technology. (2) The reform of resource tax collection will eliminate some small and medium-sized enterprises that are backward in production technology and bring more pollution to the environment. (3) The reform of resource tax collection mode will increase the number of large and medium-sized iron ore enterprises and promote the standardization of the whole iron ore industry.

Technological development has profoundly marked the evolution of the economy. The constant changes brought about by scientific and technological advances have been decisive in the transition from an analogue to a digital world. In this context, the impact of the fourth industrial revolution (or Industry 4.0) manifests itself in many ways. Environmental impact is one of these. The energy sector has been evolving and changing just like the economy and society. Therefore, a study of this sector, and of the other related elements, is of interest to better understand the 4.0 concept. The promotion of sustainability at both the political and social levels has led to changes in different areas, such as the productive vision, the use of green energies, and the implementation of green taxes. Energy as a key factor in Industry 4.0 involves studying it both quantitatively and qualitatively. This is to understand the lights and shadows that the concept currently presents. Therefore, this work aims to bring the reality of the energy sector closer to reality, both in its positive and negative aspects, considering the main factors of incidence, to show the strengths and weaknesses that can be deduced.

In today’s global business landscape, the concepts of green financing and green tax have become pivotal instruments for fostering environmentally responsible practices. The purpose of 20this study is to comprehensively assess how green financing and green tax collectively influence CSR through various dimensions, including employees, customers, and communities. This research employs a partial least squares structural equation modeling (PLS-SEM) approach, which allows for a rigorous analysis of the complex relationships between the variables involved. Data is collected through surveys, enabling a quantitative evaluation of the impacts and interdependencies. The results indicate that green financing has a positive and significant impact on CSR through customer ( β  = 0.609), employee ( β  = 0.522), and community ( β  = 0.509) dimensions. The results also show that green tax has a positive and significant impact on CSR through customer ( β  = 0.183), employee ( β  = 0.182), and community ( β  = 0.296) dimensions. The findings of this study provide a deeper understanding of how green financing and green tax practices correlate with CSR, both separately and collectively. The implications of this research extend to multiple stakeholders. For businesses, the results offer strategic insights into how environmentally conscious financial practices align with CSR objectives. Policymakers can draw upon the findings to craft effective regulatory frameworks that incentivize sustainable business behavior. Additionally, stakeholders gain valuable insights into how businesses can harmonize economic success with environmental stewardship, promoting engagement with socially responsible entities. This research marks a distinct contribution to the academic landscape by delving into the synergistic impact of green financing and green tax on CSR, particularly within the distinctive context of Bangladesh. In doing so, it successfully addresses a noticeable void within the existing literature, providing fresh insights into the intricate dynamics and opportunities confronting businesses in developing nations.