Preconditions for the Tax Environment of a Alterglobal Development
DOI:
https://doi.org/10.2478/cer-2018-0031Keywords:
alterglobalization, circular economy, environmental performance index, green taxes, circular tax policy, new economyAbstract
In this article, we analyzed economic surroundings as a precondition for the development of the tax environment in the context of alterglobal development. We admitted that economic globalization is harmful to the environment because it depends on its own viability: the constant increase in commodity consumption, the increased use of resources and the growing disposition to pollute waste in the ocean, on the ground, and in the air. So, we proposed considering and analyzing alterglobalization as a process oriented towards self‑determination for peoples, communities and nations. In this context, we developed the idea about Environmental Fiscal Reform, including increasing green taxation and the phase‑out of environmentally harmful subsidies as well as financial incentives, VAT reductions and tax breaks for green initiatives – providing the perfect conditions for the transition to a circular economy. As the new economy is developing at a rapid pace today – 10% per year, more than three times the global economic growth rate – it has a significant impact on competitiveness.
Downloads
References
Abraham, K., Haltiwanger, J., Sandusky, K., Spletzer, J. (2017), Measuring the Gig Economy: Current Knowledge and Open Issues, available at: https://www.nber.org/papers/w24950 (accessed:November 2017).
Bardout, M., Hoogzaad, J. (2017), Policy levers for a low‑carbon circular economy, available at: http://shiftingparadigms.nl/wp‑content/uploads/2017/11/24696291–0‑PolicyLeversLowCarbo.pdf (accessed: November 2017).
Bean, C. (2016), Independent Review of UK Economic Statistics, available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/507081/2904936_Bean_Review_Web_Accessible.pdf (accessed: November 2017).
Cavanagh, J., Mander, J. (2009), Alternatives to Economic Globalization: A Better World Is Possible. Berrett‑Koehler Publishers, San Francisco.
CRM INNONET (2015), D 3.2 Critical Raw Materials Substitution Policies – Country Profiles, available at: http://www.criticalrawmaterials.eu/project‑summary, (accessed: April 2015).
Dumas, E. (2016), Industry 4.0: how intelligent assets will be part of a circular economyIndustry 4.0: how intelligent assets will be part of a circular economy, available at: http://www.technopropres.fr/ardi_tpss/jcms/z_7786/fr/industry–4–0‑how‑intelligent‑assets‑will‑be‑part‑of‑a‑circular‑economy
Environmental Performance Index (2018). 2018 EPI Results, available at: https://epi.envirocenter.yale.edu/epi‑topline
European Environment Agency (2016), Designing tax systems for a green economy transition, available at: https://www.eea.europa.eu/publications/environmental‑taxation‑and‑eu‑environmental‑policies (accessed: 6.09.2016).
The Ex’tax Project (2016), New era. New plan. Europe. A fiscal strategy for an inclusive, circular economy, available at: http://www.neweranewplan.com/wp‑content/uploads/2016/12/New‑Era‑New‑Plan‑Europe‑Extax‑Report‑exsum–2.compressed.pdf
Genoff, R. (2017), 4.0 Cities – Putting the Circular Economy to Work, available at: http://www.govnews.com.au/4–0‑cities‑putting‑the‑circular‑economy‑to‑work/
Goolsbee, A., Klenow, P. (2018), Internet Rising, Prices Falling: Measuring Inflation in a World of E‑Commerce, available at: http://www.klenow.com/internet‑rising‑prices‑falling_GoolsbeeKlenow.pdf
Green Budget Europe (2017), Annual report 2017, available at: https://green‑budget.eu/about‑us/
Hosseini, H.S. (2009), Alternative Globalizations: An Integrative Approach to Studying Dissident Knowledge in the Global Justice Movement. Routledge, London.
Kirchherr, J., Hekkert, M., Bour, R., Huibrechtse‑Truijens, A., Kostense‑Smit, E., Muller, J. (2017), Breaking the Barriers to the Circular Economy, available at: https://www.uu.nl/sites/default/files/breaking_the_barriers_to_the_circular_economy_white_paper_web.pdf
Mauro, A. (2016), The circular economy: practical steps to enhance the EU package, available at: https://green‑budget.eu/wp‑content/uploads/GBE‑Circular‑Economy‑policy‑briefing‑.pdf
National Intelligence Council (2012), Alternative Worlds – Global Trends 2030, available at: www.dni.gov/nic/globaltrends (accessed: November 2012).
OECD (2016), Effective Carbon Rates, available at: http://oe.cd/ECRinterpretation
Office for National Statistics (2017), The feasibility of measuring the sharing economy: November 2017 progress update, available at: https://www.ons.gov.uk/economy/economicoutputandproductivity/output/articles/thefeasibilityofmeasuringthesharingeconomy/november2017progressupdate
Pleyers, G. (2013), Alter‑Globalization: Becoming Actors in a Global Age. John Wiley & Sons, London.
Probst, L., Frideres, L., Cambier, B., Lidé, S. (2016), Sustainable supply of raw materials. Optimal recycling, available at: Eurostat.eu (accessed: February 2016).
Schlembach, R. (2016), Against Old Europe: Critical Theory and Alter‑Globalization Movements. Routledge, London.
Shane, G., Nagle, F. (2014), Digital Dark Matter and the Economic Contribution of Apache, available at: https://www.hbs.edu/faculty/Pages/item.aspx?num=44421
Suez Environnement. (2014), Innovation at the heart of sita, a subsidiary of suez environnement, is making progress in europe: in Antwerp, Belgium, a new glass recycling plant is capable of making four different colours of glass, available at: www.suez‑environnement.com, (accessed: 5.06.2014).
Waddingham, I. (2018), Innovation of circular economy, available at: http://www.mooreandsmalley.co.uk/latest‑blogs/innovation‑circular‑economy/
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
