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Impact of Environmental Tax Collection on CO2 Emission in Vietnam

Author

Listed:
  • Hoa Dinh Thi

    (Trade Union University, Vietnam.)

  • Kim Anh Vu Thi

    (Trade Union University, Vietnam.)

  • Duyen Ly Phuong

    (Trade Union University, Vietnam.)

  • Van Pham Thu

    (Trade Union University, Vietnam.)

  • Chau Hoang Thi Minh

    (Trade Union University, Vietnam.)

Abstract

Studying the impact of environmental tax collection on the amount of CO2 emissions in Vietnam; then, assessing the impact of environmental tax collection on envirommental protection, CO2 emission reduction facing to the climate change in Vietnam. In this paper, the data are collected from 2001 to 2018 at General Statistics Office, General Department of Taxation of Vietnam, World Bank, and related researches of scholars. The data collected include: the amount of CO2 emissions of Vietnam, the environmental tax collection, the amount of natural resource consumption tax collection, the amount of excise tax and total population of Vietnam. The research used multivariate regression analysis to assess the impacts of each independent variable on the amount of CO2 emissions in the period 2001-2018. The results showed that the amount of environmental tax collection has strong and negative impact on the amount of CO2 emissions. The findings provide the significant perspectives of adjusting the environmental tax policy towards increasing collection amounts, CO2 emissions of Vietnam tend to decrease.

Suggested Citation

  • Hoa Dinh Thi & Kim Anh Vu Thi & Duyen Ly Phuong & Van Pham Thu & Chau Hoang Thi Minh, 2020. "Impact of Environmental Tax Collection on CO2 Emission in Vietnam," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 299-304.
    • Handle: RePEc:eco:journ2:2020-06-39
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    References listed on IDEAS

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    1. Bruce Morley, 2012. "Empirical evidence on the effectiveness of environmental taxes," Applied Economics Letters, Taylor & Francis Journals, vol. 19(18), pages 1817-1820, December.
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    More about this item

    Keywords

    CO2; Emission; Environmental Tax; Excise Tax; Population; Vietnam;
    All these keywords.

    JEL classification:

    • Q32 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Exhaustible Resources and Economic Development
    • Q43 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Energy and the Macroeconomy
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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