- citations in SCIndeks: [1]
- citations in CrossRef:0
- citations in Google Scholar:[
 ]
- visits in previous 30 days:0
- full-text downloads in 30 days:0
|
|
|
2000, vol. 37, iss. 3-4, pp. 29-45
|
|
Environmental role of tax instruments in transport
Ekološka uloga poreskih instrumenata u oblasti saobraćaja
University of Belgrade, Faculty of Law
Abstract
Many of the environmental problems of urban areas can be attributed to road transport. This article considers the possible role of taxes in reducing transport-related social costs (environmental costs, accident costs congestion costs, costs of consumption of the road infrastructure). In considering the possible contribution that can be made by taxation to the regulation of air pollution, a key issue is that of the linkage between the available tax instruments and the level of emissions from different sources. The article provides a comprehensive summary of the existing structure of taxes on transport (primarily road transport) in OECD states, as well as in the Central and Eastern European countries. Many countries have introduced lower rates of tax on unleaded petrol; the majority of countries levy specific excise duties upon motor fuels; some have restructured annual vehicle taxes to favor less-polluting vehicles; etc. Taxes should reflect the combined and interacting effects of different externalities in transport. On the other hand, they should induce environmentally appropriate choice by individuals.
Sažetak
Većina ekoloških problema u gradskim područjima može se pripisati drumskom saobraćaju. U radu se razmatra moguća uloga poreza u smanjivanju eksternih troškova, koji nastaju u vezi sa saobraćajem (ekološki troškovi, troškovi izazvani saobraćajnim udesima, troškovi izazvani 'zagušenjem' u saobraćaju troškovi korišćenja saobraćajne infrastrukture). U razmatranju mogućeg doprinosa koje bi oporezivanje moglo da ima u regulisanju zagađivanja vazduha, ključno je pitanje veze koja postoji između raspoloživih poreskih instrumenata, s jedne strane, i nivoa emisija koje dolaze iz različitih izvora, s druge strane. U radu se daje obuhvatan pregled postojeće strukture poreza koji opterećuju saobraćaj (pre svega, drumski saobraćaj) kako u zemljama- članicama OECD, tako i u zemljama Centralne i Istočne Evrope. Mnoge zemlje su uvele niže stope poreza na bezolovni benzin; većina zemalja je uvela posebne akcize na motorna goriva; neke države su restrukturirale godišnje poreze na motorna vozila, u nameri da povećaju upotrebu manje ekološki štetnih automobila. Porezi treba da iskažu kombinovane efekte, koji su najčešće u međusobnom sadejstvu, a koji su izazvani različitim eksternalijama u saobraćaju. S druge strane, oni treba da podstaknu odgovarajući izbor pojedinaca, koji će biti usmeren u ekološki željenom pravcu.
|
|
|
|
References
|
|
|
*** (1999) Uredba o cenama derivata nafte. Službeni glasnik Republike Srbije, br. 38
|
|
|
*** (1998) Sofia initiative: Economic instruments - Report on the use of economic instruments for environmental policy in Central and Eastern Europe. in: Fourth Ministerial Conference 'Environment for Europe', Arhus, Denmark, 23-25 June, Czech Republic and Regional Environmental Center for Central and Eastern Europe, str. 32
|
|
|
*** (1995) Energy and environment taxation in selected countries. in: Environmental taxes and charges, Dordrecht, itd: Kluwer, IFA Seminar Papers, vol. 18d, str. 183-189
|
|
|
*** (1994-1998) Zakon o porezu na promet Crne Gore. Službeni list Republike Crne Gore, br. 4/94, 13/94, 42/94, 13/96, 45/98, (čl. 15. st. 1)
|
|
|
*** (1997) Ecological reform of car taxation: A half measure. Wuppertal Bulletin on Ecological Tax Reform, vol. 3, br. 2
|
|
|
*** (1998) Zakon o obezbeđivanju sredstava za sprovođenje socijalnog programa Republike Srbije u 1999. godini. Službeni glasnik Republike Srbije, br. 44, (čl. 8-12)
|
|
|
*** (1991-1998) Zakon o putevima. Službeni glasnik Republike Srbije, br. 46/91, 52/91, 53/93, 67/93, 48/94, 42/98, (čl. 4-5, čl. 52. tač. 2, 3)
|
|
|
*** (1994-1999) Zakon o akcizama i porezu na promet. Službeni glasnik Republike Srbije, br. 43/94, 53/95, 24/96, 52/96, 55/96, 1/97, 60/97, 42/98, 18/99, 21/99, 27/99, 33/99, 48/99, 54/99, (čl. 9, čl. 27. st. 1. tač. 4)
|
|
|
*** (1999) Uredba o načinu utvrđivanja osnovice za obračun akcize za uvezene derivate nafte. Službeni glasnik Republike Srbije, br. 38
|
|
|
*** (1993-1996) Uredba o visini godišnje naknade za drumska motorna vozila, traktore i priključna vozila. Službeni glasnik Republike Srbije, br. 40/93, 56/93, 84/93, 112/93, 8/94, 21/94, 7/96, 9/96, (čl. 1, red.br. 8)
|
|
|
*** (1994-1999) Zakon o porezu na dohodak građana. Službeni glasnik Republike Srbije, br. 43/94, 74/94, 53/95, 1/96, 12/96, 24/96, 39/96, 54/96, 16/97, 60/97, 20/98, 42/98, 18/99, 21/99, 25/99, 27/99, 33/99, 48/99, 54/99, (čl. 25. st. 1. tač. 4, 5)
|
|
|
*** (1993-1998) Zakon o porezu na dohodak građana. Službeni list Republike Crne Gore, br. 30/93, 3/94, 13/94, 42/94, 1/95, 1/96, 13/96, 45/98, (čl. 25b. st. 1. tač. 2, 3)
|
|
1 
|
Agerley, H. (1996) Environmental problems in a long-term global perspective. in: Ecological tax reform: Contributions and Debate from the Conference, June 22, 1995, Copenhagen: Danish Board of Technology, str. 11-12
|
|
|
Crawford, I., Smith, S. (1995) Tax policy and the environmental costs of road transport. in: Sandford Cedric [ed.] More key issues in tax reform, UK: Fiscal Publications, str. 122-123
|
|
|
Hesseldahl, P. (1996) Environmental tax reform. in: Ecological tax reform, Contributions and debate from the Conference, 22 June 1995, Copenhagen: Danish Board of Technology, str. 4
|
|
2
|
Jelčić, B. (1997) Javne financije. Zagreb: Informator
|
|
|
ODIN - Ministry of Finance and Customs Possible increase in environmental taxes: Environmental effects and revenue potential
|
|
4
|
OECD, Committee of fiscal affairs (1990) The Personal Income Tax Base: A Comparative Survey. Paris
|
|
|
Organization for Economic Cooperation and Development (1991) Personal income taxes in OECD countries: Economies in transition - The role of tax reform in Central and Eastern European economies. Paris
|
|
1
|
Organization for Economic Cooperation and Development (1994) Taxation and the environment: Complementary policies. Paris
|
|
|
Organization for Economic Cooperation and Development (1995) Environmental taxes in OECD countries. Paris
|
|
1
|
Organization for Economic Cooperation and Development (1988) The Taxation of Fringe Benefits. Paris
|
|
|
Poterba, J.M. (1991) Is the gasoline tax regressive. National Bureau of Economic Research (NBER) Working Paper, Cambridge MA, br. 3578
|
|
|
Smith, S. (1995) Taxation and transport. in: Environmental taxes and charges, Dordrecht, itd: Kluwer, IFA Seminar Papers, vol. 18d, str. 57-59
|
|
1
|
Williams, D.W. (1991) Trends in international taxation. International Fiscal Association
|
|
|
|
|