The Impact of Environmental Taxation on Material Recovery From Industrial Waste

This study examines the impact of environmental taxes on the economic valuation of industrial waste, while exploring the roles of punitive and incentive-based taxes in explaining the varying effects on the economic valuation of industrial waste. The study employed a random sampling method, and the final sample size was 120 respondents, including managers, financial managers, and environmental managers. The adequacy of the sample was verified through statistical power analysis using the G*Power software. The results of the multiple regression analysis showed a statistically significant positive effect of environmental taxation on the monetary valuation of industrial waste. The results also showed that the effect of incentive-based environmental taxation (β = 0.611, p < 0.001) is greater than that of deterrent-based environmental taxation.