مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 2, Pages 367-379
2024-06-20

The Importance Of Environmental Accounting In Increasing Environmental Tax Revenues: A Case Study Of Switzerland During The Period (2017 - 2022)



Authors : Kidaouene Abou Bakr Essedik . Ziane Berroudja Ali . Ziane Moussa Messaoud .

Abstract

This study aims to determine the role of environmental accounting in improving environmental tax revenues in the Switzerland state during the period 2017 - 2022. We used the deductive approach, the description and analysis tool , in order to study the theoretical aspect linked to environmental accounting and environmental tax. We also used the inductive approach to explain the statistics related to environmental expenditures, which are considered the most important process on which environmental accounting is based and their reflection on the volume of environmental tax revenues, so that the study concluded a set of results, the most important of which is the decrease in the value of tax expenditures during the period of the Corona epidemic, which affected the volume of tax revenues.

Keywords

Environmental accounting ; Environmental tax ; Revenue ; Switzerland

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