EKOLOŠKI POREZI I NJIHOVA PRIMJENA U EUROPSKOJ UNIJI
ECOLOGICAL TAXES AND THEIR APPLICATION IN THE EUROPEAN UNION
Author(s): Zvonimir Majić, Dragutin Funda, Tomislava MajićSubject(s): National Economy, Business Economy / Management, Energy and Environmental Studies, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Visoka škola “CEPS – Centar za poslovne studije” Kiseljak
Keywords: sustainable development; environmental taxes; environmental program EU; energy tax; transport tax; tax on pollution and natural resources;
Summary/Abstract: The intent of this thesis is to research environmental taxes through their theoretical concept and practical realization. Environmental taxes represent a public policy instrument through which human behavior toward environment can be changed and it can be implemented on multiple levels: regional, national and international. This behavior is, primarily, intended to protect and enhance living space. In modern times, preservation and protection of environment has turned into a struggle against various negative byproducts of today’s world: global warming, poor air and water quality, causes of different respiratory diseases etc. Goals of this thesis are to: connect theoretical concepts of environmental taxation and their use in practice; emphasize regulatory and revenue-raising aspects of environmental taxes in modern tax systems; show the use of environmental taxes in practice and tried environmental tax reforms; show the state of environmental taxes in EU.
Journal: Društvena i tehnička istraživanja
- Issue Year: 2020
- Issue No: 2
- Page Range: 169-187
- Page Count: 19
- Language: Croatian