The impact of environmental taxation and fiscal incentives on green innovation in light of Porter's hypothesis: an analytical study
DOI:
https://doi.org/10.34140/bjbv7n2-039Palavras-chave:
green innovation, green taxation, Porter’s theory, European Union countriesResumo
This study is based on Porter's theory. It aims to highlight the role of green taxation as a mechanism for stimulating green innovation by reducing polluting activities, encouraging environmentally friendly activities, and simultaneously promoting green innovation. This is achieved through environmental taxes, environmental incentives to encourage research and development, and tax oversight to reduce tax evasion.
We adopted a descriptive approach, evaluating the experiences of European countries affiliated with the Organization for Economic Co-operation and Development (OECD). It was found that the effectiveness of green taxation is linked to several factors, most notably its structure, objectives (such as neutrality or achieving a double dividend), and the quality of implementation. Its results also vary from one country to another, depending on the capabilities and challenges specific to each country.
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