Optimal Design of Transport Tax on the Way to National Security: Balancing Environmental Footprint, Energy Efficiency and Economic Growth

To ensure the progress of sustainable development and overcome threats to national security, tools for balancing ecological, economic energy aspects activity acquires special importance. This study is related influence choosing different functional elements transport taxes on their effectiveness in ensuring security. For calculations, panel regression modelling with panel-adjusted standard errors based use Durbin–Watson test using dummy variables was chosen. The assessment involves selection main factor variable (tax revenues from taxes, as well an additional variable) compliance a country’s taxation system, certain criterion its application. resulting chosen integral indicator which summarizes parameters environmental footprints, growth, efficiency Calculations were made nine countries (i.e., Czech Republic, Finland, France, Ireland, Israel, Portugal, Romania, Slovakia Turkey) period 1996–2019. calculations proved that establishment depending type weight car, increases security or, cost age weakens such effectiveness. emissions generated by capacity fuel requires research; obtained results did not allow unambiguously determining impact taxes. conducted research forms basis optimal design maximization regulatory developed approach can be extended evaluate other