ASSESSMENT OF THE ROLE OF ENVIRONMENTAL TAXATION IN ENSURING OF NATIONAL SECURITY ON THE BASIS OF SUSTAINABLE DEVELOPMENT
Abstract
The article is devoted to assessing the impact of environmental taxation on the components of national security systems to enhance a state progress in sustainable development. According to the National Security Concept and the Sustainable Development Concept, the three most important national security components have been selected. The article explores the terminology used to refer to the data of national security components – environmental, energy and economic security, as the main components of national security in terms of sustainable state development, that may be regulated through the changes in environmental taxation system. Their interconnection and interaction are shown as the main components of the national security structure. Environmental tax instruments have been identified that are capable of influencing any of defined three components of national security system. A system of indicators of each of the types of security that the state can influence through the environmental tax indicators has been formed. The impact of environmental tax parameters on the performance of each type of security was assessed by panel regression analysis. The results of the assessment of the relationship between environmental tax indicators and indicators of the types of security presented reveal the main trends of modern changes in the national security structure. The reasons for such changes were identified, namely the transformation of some of the tax instruments of environmental policy (change in tax rates, tax abolition, restructuring of tax payments) of the represented European states. In addition, key security indicators reflecting the positive dynamics of close relationships with environmental performance have been identified. Based on the obtained results, the necessity of developing and approving at the state level substantiated concepts of economic, environmental and energy security of the state, the realization of which will create opportunities for effective protection and realization of national economic interests on the basis of purposeful influence on the existing threats of external and internal origin, has been confirmed.
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