ВЪЗМОЖНОСТИ ЗА ВЪВЕЖДАНЕ НА ФИСКАЛНИ ИНСТРУМЕНТИ, СТИМУЛИРАЩИ ПРОИЗВОДИТЕЛИТЕ КЪМ ОГРАНИЧАВАНЕ НА ЗАМЪРСЯВАНИЯТА
OPPORTUNITIES FOR INTRODUCING FISCAL INSTRUMENTS, STIMULATING THE PRODUCERS TOWARDS LIMITING THE POLUTION

Summary/Abstract: The fiscal policy, stimulating the producers towards reduction of environmental pollution, includes subsidies, tax relieves, fees, charges, environmental taxes ets.instruments. If the subsidies stimulate the implementation of environmental friendly decisions and lead to acquisition of lower cost consuming results, there are no reasons not to be considered as economic instruments of regulation. The sanctions degree has to correspond of the real damages of the pollution. The effective implementation of taxation is possible if the tax mechanism is integrated as a whole in the financial system. The system of indirect taxes should be used to a greater extend before implementation of new taxes and charges. The restructuring of indirect taxes has to be combined with the elasticity of the demand of commodities. The introduction of tradeable permits can create some distortions in the newly established market mechanisms of the transition economy, especially if the shares are already distributed and can limit the including of some new enterprises and lower the competition quality. Despite of the difficulties of the market transition the fiscal instrument for environmental protection regulation in their unity and interrelation can bring to a positive effect in the process of economy ecologization.

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