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2000, vol. 37, iss. 3-4, pp. 29-45
Environmental role of tax instruments in transport
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.
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article language: Serbian
document type: unclassified
published in SCIndeks: 02/06/2007

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