Participation of environmental taxes in government expenditures for environmental protection: The case of selected EU countries

The aim of this paper is to show whether the current system environmental taxation and policies states efficient for solving problems. We analyze link between tax revenues total government expenditure as independent variables expenditures protection dependent variable in selected EU countries. By implementation panel data regression analysis on a defined sample, we came conclusion that among observed there positive relationship. However, relationship shows growth slower than expenditure. results also suggest from taxes state area little weaker. With respect result analysis, it can be concluded existing policy not sufficiently effective.