The role of environmental taxes in Serbian tax system

Abstract

The aim of this paper is to point out the lack of giving importance to ecological taxes and the low participation of dedicated revenues in the structure of these taxes in the tax system of the Republic of Serbia. Environmental taxes have gained in importance, especially through the ecological tax reform in a number of European countries, which have proved to be significantly more effective compared to other available instruments in the struggle against environmental problems. The premise of this paper is that the inadequate structure of environmental taxes has a negative impact on allocations in the field of environmental protection. This hypothesis will be tested by using statistical methods and comparative analysis.

Empirical analysis of value added tax and inflation rate: Tuckey's HSD test in selected Western Balkan countries

“…Stojanović and Đorđević (2016) argue that taxes are the most essential public revenue of all modern states. Kalaš and Milenković (2017) point out that tax effects on economic activity is one of the main area of public finance.…”

Risks of energy security

“…), policies and regulations (sustainability and validity of energy policy framework, changes in environmental policy and standards, stability and consistency of tax system), and complexity of business environment (e.g. permits and licenses) (Stojanovic & Ðordjevic, 2016). While previously, risks were mostly related to oil supply (since the fuel was imported from politically unstable countries), today, liquid gas supply is a prominent risk factor (as it is the fuel to which Western systems are currently turning).…”

Эмпирическое Исследование Значения Охраны Окружающей Среды В Республике Сербия

“…Namely, an ecological tax reform based on the principles of income neutrality has been conducted in EU. The increase of existing taxes and the introduction of new ones related to the environment have not led to a boost in public revenue but have rather been the foundation for a reduction of income taxes whereby EU members strive to solve their unemployment problems [Stojanović, 2016]. We have ecological taxes to a certain degree which does not reach the extent in the EU [Stojanović, Đorđević, 2016].…”