Pravna prosudba ekoloških poreza
Legal Analysis Of Environmental Taxes

Summary/Abstract: Environment protection is not only the basic presumption for living in a healthy environment but also an important human right. The issue has been given much attention since the second half of the 20th century and it is now incorporated in the constitutions of many contemporary states, including the Republic of Croatia. In this paper, the author discusses the environment as a public good by analyzing taxes and subsidies as the major fiscal instruments for funding this public good. In that context, taxes are the preferential choice. Further on, the author explores the legal and taxation possibilities of eco-taxation, and provides a legal assessment of environmental taxes from the aspect of tax-law principles. Finally, the author discusses the position and the role of environmental taxes in the legal system of the European Union.

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