- citati u SCIndeksu: [2]
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:59
- preuzimanja u poslednjih 30 dana:59
|
|
|
2013, vol. 47, br. 3, str. 515-528
|
|
Uloga ekološkog oporezivanja u politici životne sredine
The role of environmental taxation in environmental policy
University of Miskolc, Faculty of Law, Miskolc, Hungary
Sažetak
Poslednjih godina, pitanje održivog razvoja i zaštite životne sredine postalo je centralno pitanje, zbog porasta zagađivanja. Politika životne sredine primenjuje različite vrste instrumenata kako bi se postigli ciljevi zaštite životne sredine i održivog razvoja. Iako je lista ovih instrumenata dosta ekstenzivna, iskustvo je pokazalo da su ekonomski instrumenti najefikasniji u odnosu na štetne posledice koje mogu da prouzrokuju. Ekološki porezi dobijaju sve više na značaju među ovim ekonomskim instrumentima. Njihova važnost se može dokazati njihovim prihodima. U propisima Evropske unije, nadnacionalna harmonizacija ovih instrumenata je neizbežna, za šta je dobar primer regulisanje oporezivanja energije. Može se navesti dosta prepreka i kontra-argumenata protiv ekoloških poreza, ali do sada još nisu stvoreni bolji instrumenti u oblasti regulisanja životne sredine.
Abstract
In recent years the issue of sustainable development and environmental protection have become a central issue, because of the increasing pollution. Environmental policy applies different types of instruments in order to realize the goals of environmental protection and sustainable development. Although the scale of these instruments are wide, but as the experiences show the economic instruments are the most effective ones considering all of the adverse consequences. Environmental taxes have got more and more significance between the economic instruments. Their significance can be showed by their revenues. In the European Union's regulation the supranational harmonisation of these instruments is inevitable, which is well represented by the regulation of energy taxation. Lots of barriers and counterarguments can be brought up against environmental taxes but a better instrument in the field of environmental regulation has not been invented yet.
|
|
|
|
Reference
|
|
|
Andrew, F. (2002) UK environmental tax policy and climate change levy. Brussels: HM Treasury UK, 15. pp
|
|
|
Csák, C. (2011) A hulladék fogalmának értelmezése az uniós ítélkezési gyakorlat alapján. u: Pulicationes Universitatis Miskolciensis, Sectio Juridica et Politica, Miskolc: Miskolc University Press, Tomus XXXIX/2
|
|
1  
|
Cvjetković, C. (2012) Oporezivanje putničkih automobila kao instrument zaštite životne sredine. Zbornik radova Pravnog fakulteta, Novi Sad, vol. 46, br. 3, str. 365-381
|
|
|
Fullerton, D., Leicester, A., Smith, S. (1997) Environmental taxes. NBER Working Paper br. 14/97.www.nber.org/papers/w14/97.(date of download: 2012. 07. 01) 6-20.pp
|
|
|
Georgescu, A.M., Pendolovska, V., Cabeca, C.J. (2008) Distribution of environmental taxes in Europe by tax payers in 2007. Eurostat, 67/210. http://ec. europa/eurostat (date of download: 2012. 07. 10) 2-7. pp
|
|
|
Laskowska, A., Frank, S. Environmental taxation: The European experience. (date of download: 2012. 07. 10) wms-soros.mngt.waikato.ac.nz/NR/EuropeET.doc 1-12. str. Basically these experiences based on this literature
|
|
|
OECD (2005) Implementation strategies for environmental taxes. u: Kiss Károly [ur.] Zöld gazdaságpolitika, Budapest: BKÁE, 100-115
|
|
5
|
Popov, Đ. (2011) Politike zaštite životne sredine - ekonomsko-pravni aspekti. Zbornik radova Pravnog fakulteta, Novi Sad, vol. 45, br. 3, str. 23-41
|
|
|
|
|