Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    Green logistics – a key aspect in transport ethics and social responsibility
    (CEP USM, 2024-10-24) Carp, Elena
    This article aims to examine green logistics as a key element of sustainability within supply chain operations. It explores the integration of environmental considerations into logistics processes, emphasizing the need to minimize the negative environmental impacts of transport and distribution activities. The study highlights the importance of optimizing transportation in addressing pressing ecological challenges, especially as the transport sector is responsible for more than two-thirds of global carbon dioxide emissions.
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    THE CURRENT STATE OF ENVIRONMENTAL TAXATION IN UKRAINE
    (CEP USM, 2023) Mocanu, Natalia; Novytska, Olena; Davydenko, Marharyta
    The foundational principles of environmental taxation, serving as a cornerstone for driving sustainable development, have been further elaborated upon. It has been ascertained that the current environmental tax framework in Ukraine is not effectively fulfilling its intended roles of incentivizing environmentally responsible practices and providing compensation for environmental impacts. Additionally, the business community frequently perceives tax hikes as nothing more than an additional fiscal burden. In light of these findings, a set of recommendations has been formulated to enhance the efficacy of environmental taxation in its capacity as a catalyst for sustainable development, drawing inspiration from best practices observed internationally. These proposed enhancements encompass a range of strategies. They include refining the conceptual framework of the environmental tax, particularly with regards to CO2 emissions, and modernizing other categories of environmental taxation. Another vital suggestion involves adjusting the allocation proportions of tax revenues from environmental taxation among various levels of government budgets. This adjustment seeks to foster a more consistent and coordinated approach to environmental tax policy. Moreover, there is an emphasis on optimizing the utilization of tax revenues generated from environmental taxation, alongside the reinforcement of comprehensive compliance monitoring and the introduction of a stimulus system geared towards facilitating a gradual shift towards a carbon-free economy. Implementation of these recommendations holds the potential to elevate environmental consciousness and overall tax effectiveness in Ukraine. This, in turn, can attract businesses to invest in environmentally friendly technologies and production processes. In the long term, these initiatives aim to stimulate the ecological transformation of businesses and instill a culture of responsible energy resource utilization. Such efforts are poised to contribute to the gradual transition of the economy towards sustainability, fostering innovation in the post-war era while taking into account the interests of all stakeholders involved.
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    THE ECOLOGICAL AND SOCIAL VALUE OF GREEN LOGISTICS
    (CEP USM, 2022) Carp, Elena; Meriacre, Nina; Ovidio, Francesco
    Green Logistics is a relatively new concept, a part of Green Economy, which considers not just economical aspects but also environmental problems. Unlike classic logistics, that looks only for optimal costs, green logistics is making sure that final decisions won’t have a nega tive effect on the environment or society. It’s making sure that people working in extractions are not exploited, routes are well designed and the environment is not affected. Thanks to Green Logistics concept there were created biofuels, electric trains a nd were discovered so many ways of benefiting from environment without damaging it.