Efikasnost poreza u rešavanju ekoloških problema

Abstract

Humankind is faced with environmental problems that require adequate intervention of the state. Given that access of defining regulations and controls behavior subject in accordance with the defined rules did not provide adequate results, led to the fact that countries are turning increasingly towards economic instruments. A large number of countries in Europe have noted that environmental taxes, as an economic instrument, have great potential for mitigating and solving environmental problems. The implementation of environmental tax reform, countries such as Denmark, Finland, Norway, the Netherlands, which are considered the pioneers of ecological taxation have achieved significant results in reducing pollution. Through the ecological tax reform, which was revenue neutral, there was a more lenient taxation of labor, which positively influenced the reduction of unemployment. Environmental taxes on solving environmental problems affecting the way that these revenues enable the government to set aside more funds for environmental protection. They also encourage the economic operators to invest in ecoinnovation and changes in the production process, in order to minimize their tax burdens in the future, and therefore is achieved the progress in the field of environmental protection. In this sense, this doctoral thesis should offer to Serbian economic science possible solutions in terms of environmental issues, but also ways of approaching the treatment of these problems as it does in the European Union, which Serbia is a candidate for membership.