A KÖRNYEZETVÉDELMI JELLEGŰ ADÓK VIZSGÁLATA A FENNTARTHATÓ GAZDÁLKODÁS VONATKOZÁSÁBAN

Centre of my paper is critical analyse of the economics-policy’s appliances of the environmental economics. Next important aspect is analyse of the necessary and methods of administrative regulation. During my research I looked for the answer if such kind of relations can be seen in Hungary at the moment between the introduced environment protection related fees means taxes and the single economic phenomenon. Furthermore if the dual profit of the environmental tax reforms exists or not. As part of my investigations I observed the effect of the environment protection product fee and the fee for environmental loads on the economic growth, on the number of employees and unemployed and on the behavior of the budget deficit in the time interval between 1996 and 2005. The demonstration of an existing connection between the factors as well as the form and strength of the relations I used correlation and later regression research for which the technical background was given by the SPSS statistics program. During my research I established that the environmental taxes are showing the strongest correlation with the gross domestic product among the researched factors. The conclusion of the analysis is that a relation exists between the environmental taxes and the GDP as the index used to demonstrate the economical growth consequently the taxes have a regulating rule as well. At the same time a causal connection is not unambiguous.