High-quality managerial decision-making is crucial for improving the resource efficiency of production companies in the context of digitalization. Currently, the use of modern methods and tools to manage the consumption and supply of resources of companies should consider the principles of a circular economy. This study focused on the development of a mechanism to manage resource efficiency in the fuel and energy sector. It used the methodological tools developed by the authors, including a comprehensive integral assessment of resource efficiency and a practice-oriented research methodology adapted for fuel and energy enterprises. Having analyzed the existing state of resource consumption, the authors discovered a disparity of indicators, methods and means in the applied assessment of the accounting, control and expenditure of energy resources. Using the analytic hierarchy process as a foundation, the authors applied a technique for identifying inefficient production processes at the fuel and energy enterprises level as a case study. With the proposed technique, the main areas of the inefficient use of resources were identified. They include the organization of accounting, control and rationing of resource consumption, supplying the resources to production, and measures to improve resource conservation. These areas were ranked by importance and priority. The calculations determined the most resource-intensive process—“Operation of equipment and technologies”. On this basis, the authors developed a methodology for resource efficiency management, including a number of digital technologies and tools. As a result of testing the developed mechanism in an oil and gas company based on the principles of a circular economy, the authors found reserves of the inefficient use of energy resources and searched for the best option for the development of an oil and gas company. Moreover, the proposed approach enabled the authors to determine the balanced growth of the company’s resource efficiency, develop managerial decisions for the its long-term development, and conduct its environmental and economic assessment.

This study aims to analyze the impact of environmental tax reforms on fiscal revenue. By conducting a comparative analysis of China, Germany, and the United Kingdom, the study explores the implementation effects and fiscal implications of environmental tax reforms in different countries. It selects a sum of eight taxes related to environmental protection in China for panel data on environmental tax revenue. These taxes include the urban maintenance and construction tax, vehicle purchase tax, urban land use tax, resource tax, environmental protection tax (known as the pollutant discharge fee before the 2018 reform), vehicle and vessel tax, ship tonnage tax, and tobacco tax. This selection is analyzed in comparison with environmental taxes in Germany and the United Kingdom, constructing a panel data of 30 observational samples from 2013 to 2022 on the total tax revenue growth rate and environmental tax revenue growth rate in the three countries for empirical analysis. Through linear regression and individual fixed effects model analysis, it was found that the fiscal effects of environmental tax reforms manifest as follows: there is unobservable heterogeneity in environmental taxes across different countries and significant fixed effects between countries. The growth rate of total tax revenue has a significant positive impact on the growth rate of environmental tax revenue. For every 1 percentage point increase in the growth rate of total tax revenue, China’s environmental tax revenue growth rate increases by approximately 0.8489 percentage points, with an average growth in environmental tax revenue of about 0.9797 percentage points. This provides a reference for China to achieve the goal of high-quality economic growth from the perspective of continuous reform and development of environmental taxes.

To achieve climate goals and promote clean energy, China has introduced preferential VAT policies to promote the development of renewable energy power generation industries, but their actual impact on corporate profitability remains underexplored. This study innovatively applies a DID approach, enhanced with PSM and dynamic modeling, to evaluate the causal effects of VAT incentives on firm ROE. Using panel data from 98 listed power generation companies between 2010 and 2024, this study distinguishes treatment effects across the wind, solar, and hydrogen sectors, revealing significant heterogeneity. Unlike prior studies, it further investigates time-lagged impacts and fiscal efficiency indicators to assess policy sustainability. Results show that VAT incentives significantly enhance ROE for wind and solar firms, while the hydrogen sector exhibits weaker responses. These findings not only confirm the effectiveness of targeted tax incentives but also offer new insights for refining fiscal policies to better support sector-specific transitions toward renewable energy. This study provides empirical evidence for the design of China’s fiscal energy policy to maximize the growth of the renewable energy sector. More broadly, this study provides lessons for global green transition policies, illustrating how well-designed fiscal incentives can support sustainable energy development worldwide.