SUSTAINABLE TAX SYSTEM AND CUSTOMS DUTIES

Abstract

This article presents the concept of a sustainable tax system and customs duties, as well as the importance of customs duties in the structure of a sustainable tax system. A content analysis was carried out to identify the impact of different taxes on the dimensions of a sustainable tax system - economic, social and environmental. Literature analysis, synthesis and comparison methods, content analysis and graphic visualisation were used for the research. The present research allowed to identify the impact of customs duties on sustainability. Customs duties can ensure the reduction of carbon dioxide (CO₂) emissions and a more efficient management of resources, and it is an important part of a sustainable tax system. According to the content analysis, it was found that different tax instruments are more likely to target one of the dimensions (economic, social, environmental), while customs duties have an impact on all dimensions.