Taxation and informality in the labor market: Implications for the transition to a circular economy

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dc.contributor.authorPicatoste-Novo, Ignacio
dc.contributor.authorLopez-Arranz, Asuncion
dc.contributor.authorPicatoste, Xose
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2025-09-03T08:44:53Z
dc.date.available2025-09-03T08:44:53Z
dc.description.abstractThis paper explores the intricate relationships between the sustainable development goals (SDGs) with a specific focus on SDG8 (decent work and economic growth), and key circular economy (CE) indicators: recycling, resource efficiency, waste reduction, and CO2 emissions reduction. This study introduces a log-linear model to analyze the synergies and trade-offs between SDG8 and CE indicators, emphasizing the critical role of fiscal policies and informality in shaping sustainable outcomes. Various scenarios are evaluated, integrating these contextual factors to assess their impact on the effectiveness of CE practices in advancing SDG8. The findings highlight that a combination of low informality and favorable fiscal policies produces the strongest synergies, enhancing job quality, resource efficiency, and environmental sustainability. Conversely, high informality paired with neutral fiscal policies leads to diminished impacts, underscoring the need for integrated approaches to formalize economies and strengthen fiscal incentives for sustainability. The results lead to a structured framework to understand how different policy environments affect the role of CE in sustainable development, presenting testable hypotheses for future empirical research. By examining the dynamic interplay between the informal economy, taxation, and sustainability, this work offers valuable insights for policymakers aiming to align economic, social, and environmental objectives. The conclusions contribute to developing effective strategies that support balanced, sustainable growth, enhancing the practical application of CE within the SDG framework.en
dc.formattext
dc.identifier.doi10.15240/tul/001/2025-3-004
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/177920
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectCircular economyen
dc.subjectsustainable development goals (SDGS)en
dc.subjectdecent worken
dc.subjecteconomic informalityen
dc.subjectlabor informalityen
dc.subjecttaxationen
dc.subjecteconomic transitionen
dc.subject.classificationE26
dc.subject.classificationH23
dc.subject.classificationJ46
dc.subject.classificationK34
dc.titleTaxation and informality in the labor market: Implications for the transition to a circular economyen
dc.typeArticleen
local.accessopen
local.citation.epage68
local.citation.spage50
local.facultyFaculty of Economics
local.filenameEM_3_2025_4
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue3
local.relation.volume28
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