YEVROPA ITTIFOQIDA EKOLOGIK SOLIQLAR VA ULARNING IQTISODIY SAMARASI

Abstract

Abstract
The article examined the environmental taxation system and its economic
effectiveness in the European Union member states. Arthur Pigou’s theory of
externalities and Lawrence Goulder’s double dividend hypothesis were applied as the theoretical framework. Statistical information from Eurostat and the World Bank was
used to analyse the structure of environmental tax revenues, their role in the economy,
and the distribution across tax categories. The findings indicated that environmental
taxes contributed to emission reduction without generating negative effects on
economic development. Sweden’s carbon tax experience demonstrated that the
implementation of carbon pricing improved environmental indicators while
maintaining stable economic growth. The study showed that the gradual introduction
of environmental taxes and effective revenue recycling generated positive economic
and environmental outcomes.
Keywords: environmental tax, carbon pricing, double dividend, Pigouvian tax,
green fiscal reform, emissions trading system.