Finance and Credit
 

Mechanisms of tax incentives for the development of green transport systems: The experience of Norway

Vol. 24, Iss. 4, APRIL 2018

Received: 22 March 2018

Received in revised form: 4 April 2018

Accepted: 17 April 2018

Available online: 28 April 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: O18, O33, Q42

Pages: 767—783

https://doi.org/10.24891/fc.24.4.767

Ratner S.V. V.A. Trapeznikov Institute of Control Sciences, Russian Academy of Sciences, Moscow, Russian Federation
lanaratner@ipu.ru

https://orcid.org/0000-0003-3485-5595

Importance In today's economic climate, tax encouragement/discouragement is the most popular and effective among other mechanisms to support environmentally friendly transport technologies. The focus of this study is the Norwegian tax system, as the country with the highest level of penetration of electric vehicles.
Objectives The article aims to examine the evolution of mechanisms of State stimulation of the distribution of vehicles with zero greenhouse gas emissions in Norway and model the main functions of transport taxation.
Methods The research involves the methods of bibliographic analysis, descriptive statistics, the case-study method, and mathematical modeling.
Results The article presents a balance model, which allows to illustrate the effect of the basic principle of the Norwegian taxation system in the conditions adapted to the current indicators of the Russian automobile market development.
Relevance The obtained theoretical conclusions and the results of applied character can be used in the development of State programs to stimulate the development of electric mobile and other types of ecologically clean transport in Russia and in solving the problems of correction of existing transport tax schemes based on environmental criteria.

Keywords: electromobiles, financial incentives, tax benefits, subsidization, recharging infrastructure

References:

  1. Azarov V.K. [Revisiting the necessity of ecotax on motor vehicles]. Ekologiya i promyshlennost' Rossii = Ecology and Industry of Russia, 2015, no. 10, pp. 52–56. (In Russ.) URL: https://doi.org/10.18412/1816-0395-2015-10-52-56
  2. Makarova I.A. [Russia on the way to the environmentalization of the transport and fuel taxes]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2015, no. 4, pp. 212–223. (In Russ.) URL: https://doi.org/10.17223/19988648/32/14
  3. Petrov R.L. [Will electric cars and plug-in hybrids PHEV competitive to the traditional internal combustion engine?]. Zhurnal avtomobil'nykh inzhenerov = Zhurnal AAI, 2015, no. 6, pp. 12–18. URL: http://www.aae-press.ru/f/95/12.pdf (In Russ.)
  4. Polishchuk N.V. [Ecological logistics: electric car, world experience and prospects in Russia]. Transportnoe delo Rossii = Transport Business of Russia, 2017, no. 2, pp. 110–114. (In Russ.)
  5. Azarov V.K., Gaisin S.V., Kutenev V.F. et al. [Environmental and economic problems of various projects of eco-friendly green car]. Izvestiya Moskovskogo gosudarstvennogo tekhnicheskogo universiteta MAMI = Izvestiya MGTU MAMI, 2015, vol. 1, iss. 2, pp. 16–23. (In Russ.)
  6. Rakov V.A., Karpova K.E., Gavrilenkov D.A. [Efficient energy use of electric cars and cars running on hygrogen fuel]. Energetika. Innovatsionnye napravleniya v energetike. CALS-Tekhnologii v energetike, 2015, no. 1, pp. 86–90. (In Russ.)
  7. Nealer R., Hendrickson T.P. Review of Recent Lifecycle Assessments of Energy and Greenhouse Gas Emissions for Electric Vehicles. Current Sustainable/Renewable Energy Reports, 2015, vol. 2, iss. 3, pp. 66–73. URL: https://doi.org/10.1007/s40518-015-0033-x
  8. Hawkins T., Gausen O.M., Stromman A.H. Environmental Impacts of Hybrid and Electric Vehicles – A Review. The International Journal of Life Cycle Assessment, 2012, vol. 17, iss. 8, pp. 997–1014. URL: https://doi.org/10.1007/s11367-012-0440-9
  9. Hawkins T.R., Singh B., Majeau-Bettez G. et al. Comparative Environmental Life Cycle Assessment of Conventional and Electric Vehicles. Journal of Industrial Ecology, 2013, vol. 17, iss. 1, pp. 53–64. URL: https://doi.org/10.1111/j.1530-9290.2012.00532.x
  10. Ellingsen L.A.W., Majeau-Bettez G., Singh B. et al. Life Cycle Assessment of a Lithium-Ion Battery Vehicle Pack. Journal of Industrial Ecology, 2014, vol. 18, iss. 1, pp. 113–124. URL: https://doi.org/10.1111/jiec.12072
  11. Li B., Gao X., Li J., Yuan C. Life Cycle Environmental Impact of High-Capacity Lithium Ion Battery with Silicon Nanowires Anode for Electric Vehicles. Environmental Science Technology, 2014, vol. 48, iss. 5, pp. 3047–3055. URL: https://doi.org/10.1021/es4037786
  12. Shen W., Zhang B., Zhang Y. et al. Research on Life Cycle Energy Consumption and Environmental Emissions of Light-Duty Battery Electric Vehicles. Materials Science Forum, 2015. URL: https://doi.org/10.4028/www.scientific.net/MSF.814.447
  13. Dunn J.B., Gaines L., Sullivan J. et al. Impact of Recycling on Cradle-to-gate Energy Consumption and Greenhouse Gas Emissions of Automotive Lithium-Ion Batteries. Environmental Science Technology, 2012, vol. 46, iss. 22, pp. 12704–12710. URL: https://doi.org/10.1021/es302420z
  14. Sathre R., Scown C.D., Kavvada O. et al. Energy and Climate Effects of Second-Life Use of Electric Vehicle Batteries in California through 2050. Journal of Power Sources, 2015, no. 288, pp. 82–91. URL: https://doi.org/10.1016/j.jpowsour.2015.04.097
  15. Iosifov V.V. [A scenario analysis of the co-directional development of innovative technology in automobile transport and power generation]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2016, no. 11, pp. 167–178. URL: https://cyberleninka.ru/article/n/stsenarnyy-analiz-so-napravlennogo-razvitiya-innovatsionnyh-avtotransportnyh-tehnologiy-i-tehnologiy-elektrogeneratsii (In Russ.)
  16. Dunn J.B., Gaines L., Kelly J.C. et al. The Significance of Li-ion Batteries in Electric Vehicle Lifecycle Energy and Emissions and Recycling's Role in its Reduction. Energy & Environmental Science, 2014, vol. 8, iss. 1, pp. 158–168. URL: https://doi.org/10.1039/C4EE03029J
  17. Hendrickson T.P., Kavvada O., Shah N. et al. Lifecycle Implications and Supply Chain Logistics of Electric Vehicle Battery Recycling in California. Environmental Research Letters, 2015, vol. 10, iss. 1. URL: http://iopscience.iop.org/article/10.1088/1748-9326/10/1/014011/meta
  18. Faria R., Marques P., Garcia R. et al. Primary and Secondary Use of Electric Mobility Batteries from a Life Cycle Perspective. Journal of Power Sources, 2014, no. 262, pp. 169–177. URL: https://doi.org/10.1016/j.jpowsour.2014.03.092
  19. Ivlev S.N. [Electric ELLADA – problems of promotion and support measures]. Trudy NAMI, 2014, no. 257, pp. 65–75. URL: http://nami.ru/uploads/files/trudy_rys257.pdf (In Russ.)
  20. Iosifov V.V., Bobylev E.E. [Development of the Russian market for electric vehicles: Trends, prospects, barriers]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2017, vol. 10, iss. 11, pp. 1273–1289. (In Russ.) URL: https://doi.org/10.24891/fa.10.11.1273
  21. Stetsenko Yu.V. [Interest in electric vehicles held back by perceived lack of direct personal benefits]. Marketing v Rossii i za rubezhom = Marketing in Russia and Abroad, 2014, no. 1, pp. 5–8.
  22. Makarova I.A. [The effectiveness assessment of environmental taxes from the "polluter pays" position in the Scandinavian countries: the methodology and results of the study]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2017, no. 40, pp. 124–140. (In Russ.) URL: https://doi.org/10.17223/19988648/40/11
  23. Golubeva A.S., Magaril E.R. [Economic stimulation to reduce vehicle CO2 emissions]. Vestnik UrFU. Seriya: Ekonomika i upravlenie = Bulletin of Ural Federal University. Series Economics and Management, 2016, vol. 15, no. 3, pp. 359–381. (In Russ.) URL: https://doi.org/10.15826/vestnik.2016.15.3.019
  24. Ratner S.V., Iosifov V.V. [Research of dynamics of investment processes in mechanical engineering on basis of models with distributed logs]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2012, no. 29, pp. 43–48. URL: https://cyberleninka.ru/article/v/issledovanie-dinamiki-investitsionnyh-protsessov-v-mashinostroenii-na-osnove-modeley-s-raspredelennymi-lagami (In Russ.)
  25. Ratner S.V., Iosifov V.V. [Formation of energy engineering markets in China and India]. Vestnik UrFU. Seriya: Ekonomika i upravlenie = Bulletin of Ural Federal University. Series Economics and Management, 2013, no. 3, pp. 52–62. URL: https://vestnik.urfu.ru/fileadmin/user_upload/site_15934/archive/2013/3/06-03-13_Ratner.pdf (In Russ.)
  26. Haugneland P., Lorentzen E., Bu C. et al. Put a Price on Carbon to Fund EV Incentives – Norwegian EV Policy Success. EVS30 Symposium, Stuttgart 2017, October 9–11. Germany.
  27. Haugneland P., Lorentzen E., Bu C. et al. Charging Infrastructure Experiences in Norway – the Worlds Most Advanced EV Market. EVS30 Symposium, Stuttgart 2017, October 9–11. Germany.
  28. Mersky A.C., Sprei F., Samaras C. et al. Effectiveness of Incentives on Electric Vehicle Adoption in Norway. Transportation Research Part D: Transport and Environment, 2016, no. 46, pp. 56–68. URL: https://doi.org/10.1016/j.trd.2016.03.011

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 24, Iss. 7
July 2018

Archive