The impact of the deposit return system on Hungarian consumer behaviour

Faragó Bence (2024) The impact of the deposit return system on Hungarian consumer behaviour. Külkereskedelmi Kar.

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Absztrakt (kivonat)

Climate change, depletion of natural resources and pollution are problems that demand urgent solutions worldwide. Economic policy action is needed to reduce these problems, and environmental (green) taxes are one tool that a growing number of countries are using to encourage sustainable economic activities and reduce those that are harmful to the environment.In the case of Hungary, it is particularly interesting to look at environmental taxes, since as a member of the European Union it has committed to achieving carbon neutrality by 2050.This research primary aim is to look at the Hungarian deposit fee system and to see if it changed which is introduced to the tax system in January of 2024 and it is effective since June 2024. The secondary aim of the research is to see what are the green taxes, how do they work in foreign countries, and compare it to Hungarian green taxes.To answer my primary research question, I conducted primary research using a questionnaire to gather data. I distributed the questionnaire among friends, relatives, and online groups dedicated to this purpose.To give context to my research and to answer the remaining research questions I used Hungarian and English language sources to prepare and answer my research questions. I used case studies from different countries, international organizations and government statistics. I also consulted various EU and Hungarian legal sources.In my research, I traced the economics of green taxes to the European Green Deal's position on environmental taxes. Through studies, I presented green taxes already found in a number of different countries and found that they share the following common features: cooperation between the state, traders, and producers; a specific negative externality on which the tax is levied; the possibility of an alternative; long-term planning, thinking and appropriate use of the tax revenue. In addition, there is a growing emphasis within the EU on the implementation of the polluter pays principle, which would shift the burden of the tax from labour to the environmental burden. We have seen that revenue from green taxes can be used to reduce the tax burden on labour and invest in sustainable technologies.I then examined the green taxes in the Hungarian tax system in chronological order, starting with the earliest green tax, and concluded that the complexity and lack of transparency of the Hungarian tax system makes it difficult for companies and taxpayers to pay and interact with taxes. Although green taxes are widely applied to economic operators, it is often unclear which taxes apply to them. Lack of data and information makes it difficult to assess the impact of green taxes and to monitor changes in negative externalities. Revenues from green taxes are paid into the central budget and the monitoring of their use is incomplete. In addition, the focus of environmental investment is on financing existing practices in waste and waste water management, while little attention is paid to the development of new and more sustainable technologies. In Hungary, there is currently no goal of greening the economy from the ground up, nor of a comprehensive reform of the tax system.My primary research showed that, while the deposit-fee system did not drastically change purchasing habits, it did influence bottle return behaviour, with financial reasons being the primary motivation. While Hungary has not reached levels of bottle returns like in Germany or Finland, it is on a surging trend and a good incentive to make people return the bottles and not dispose of regular waste.

Intézmény

Budapesti Gazdasági Egyetem

Kar

Külkereskedelmi Kar

Tanszék

Nemzetközi Gazdaságtan Tanszék

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Nemzetközi gazdálkodás

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	adó(k), elméleti közgazdaságtan, fenntartható fejlődés, fogyasztói magatartás, gazdaságkorszerűsítés, környezeti adó, Magyarország
SWORD Depositor:	User Archive
Felhasználói azonosító szám (ID):	User Archive
Rekord készítés dátuma:	2025. Már. 12. 11:11
Utolsó módosítás:	2025. Már. 12. 11:11
URI:	http://dolgozattar.uni-bge.hu/id/eprint/57097

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