Impact of Environmental Tax Collection on CO2 Emission in Vietnam

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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 result shows that the amount of environmental tax collection has strong and negative impact on the amount of CO2 emissions.

Keywords: CO2, emission, environmental tax, excise tax, population, Vietnam

JEL Classifications: Q32, Q43, E62

   DOI: https://doi.org/10.32479/ijeep.10153

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Author Biography

Kim Anh Vu Thi

1. Years of experience: over 15 years of research and teaching2. Specialized fields: Accounting, Finance and Tax:- Research contemporary issues of financial accounting: fair value, impairment of assets, intellectual capitalaccounting , financial statements - Research contemporary issues of management accounting: building asystem of cost management criteria, cost-based pricing method, balanced scorecards and environmental costmanagement accounting. - Studying financial, tax and internal control issues: financial management, taxcompliance costs, elements of internal control system.- Research issues of trends and integration issues ofVietnamese accounting in the process of globalization: choosing international accounting convergence models,Roadmap & International Experience when applying IFRS.

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Published

2020-10-10

How to Cite

Thi, H. D., Vu Thi, K. A., Phuong, D. L., Thu, V. P., & Minh, C. H. T. (2020). Impact of Environmental Tax Collection on CO2 Emission in Vietnam. International Journal of Energy Economics and Policy, 10(6), 299–304. Retrieved from https://www.econjournals.com/index.php/ijeep/article/view/10153

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