IDENTIFICATION OF COMPLEMENTARY ZONES IN THE CHAIN “ENVIRONMENTAL TAXATION – RATIONAL NATURAL USE – ECONOMY SHADOWING – NATIONAL SECURITY”

Abstract

Environmental and economic challenges of the modern era require innovative approaches to ensure sustainable development for the state. The interdependence between the rational use of natural resources, tax policy, and economic transparency is a decisive factor in preserving ecosystems and biodiversity while ensuring long-term economic stability. The purpose of the article is to validate and substantiate the complementarity that arises from the de-shadowing of environmental taxes, promoting rational natural resource management, and ensuring national security. The study justifies the complementarity arising from de-shadowing environmental taxes, stimulating rational natural resource use, and enhancing national security. Trigger points of environmental taxation's impact on rational resource use, de-shadowing, and national economic security were identified. Using tools like VOSviewer, SciVal, Google Trends, and Google Books Ngram Viewer, three types of bibliometric analysis were conducted: exploring terms such as "Environmental tax" and "De-shadowing"; "Environmental tax" and "Rational nature management"; and "Environmental tax" and "National security." The bibliometric tools confirmed the chain’s complementarity: "environmental taxation – rational natural resource management – economic de-shadowing – national security". Specific instruments used include SciVal by Elsevier (validating the relevance of the study and the topic’s importance across disciplines), VosViewer (demonstrating the strong interconnections among the categories and pinpointing their trigger points of influence on environmental taxation), Google Trends (highlighting the growing relevance of environmental taxation through the lenses of national security, de-shadowing, and rational resource use) and Google Books Ngram Viewer (providing statistical insights relevant to the research context). The findings significantly contribute to developing effective state policies in environmental protection, optimizing tax systems to encourage ecological responsibility, reducing economic shadowing, and improving national security.