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2018, vol. 13, iss. 1, pp. 1-15
Ecological roles of excises in the Serbian tax system
University of Kragujevac, Faculty of Law

emailbacaninvojislav@gmail.com
Abstract
Excise Tax on Energy often represents favourite 'ecological' choice of numerious Ministries of financies across the world by which and under the veil of ecological effort 'same old' excise duty is introduced to new products or on the other hand some are trying to legitimize new fiscal duties on already taxed products. In a context of excises as an ecological fiscal instrument it would be implied that a differentiation of tax rates is necessary for the taxation of products with different ecological effects and that appointing these incomes to ecological purposes is quite desirable. In this way, in the focal point of analysis is a matter of a non-fiscal function of energy and electricity excise tax in the Republic of Serbia by using theoretical retrospect, through perspective of Comparative law and legal-positivism norm analysis in order to contribute to clearer understanding of a 'greened' tax role in the domestic tax system and at least - attempt in answering the question if next to these excises the adjective 'ecological' is purposeful and justified.
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article language: Serbian
document type: Review Paper
DOI: 10.5937/ekonsig1801001B
published in SCIndeks: 04/06/2019
Creative Commons License 4.0

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