UDK 502/504:336.225.6:061.1
Biblid: 1451-3188, 13 (2014)
Vol. 14, No 47-48, str. 260-279

Izvorni naučni rad
Primljeno: 01 Jan 1970
Prihvaćeno: 01 Jan 1970


Jeremić Nebojša (Телеком Србија А.Д., Београд), nebojsaje@telekom.rs
Georgijevski Mila (Телеком Србија А.Д., Београд), milag@telekom.rs

Environmental tax is a form of taxation in which the tax base is expressed in physical units of substances which have proved a negative effect on the life environment. As environmental problems transcend state borders (problems related to pollution of rivers, the atmosphere, the sea, ozone layer, climate changes etc.) there is a clear preference for solving the problem and finding a solution. However, the problem is how to choose instruments. One way is the use of Environmental taxes, which brought to the European Union over the 302.7 billion Euros in 2011 (equivalent to 2.4% of the gross domestic product of the EU). These taxes are paid on energy, transport, pollution and resource. Taxes on energy bring a dominant amount of tax revenue from environmental taxes. Ecological public revenues (taxes, fees, excise on products, penalties, etc.) can lead to a “double dividend”: 1. to improve the quality of the environment and, 2. to reduce the tax burden of other taxes. An ecological tax reform can be carried out in the Republic of Serbia with positive results in protecting the environment and boosting the competitiveness of the Serbian economy through lower taxing of work.

Ključne reči: Environmental taxes, energy taxes, excise duties on petroleum products, EU tax system and pollution