O EKOLOŠKIM POREZIMA I NAKNADAMA U EVROPSKOJ UNIJI I SRBIJI

Vranješ Mile (Редовни професор, Правни факултет у Новом Саду),

In this article, through detailed analysis, it is presented the question of environmentally related taxes and duties in the European Union and Republic of Serbia. Special attention is devoted to the notion of environmentally related taxes and duties, its legal ground, use of environmentally related taxes and duties in practice, limitations in the process of introducing and implementation of environmentally taxes and duties. It is briefly pointed out the fiscal importance of environmentally related taxes and duties and some international experiences in financing environmental protection.

Keywords: environmentally related taxes and duties, environmental protection, financing of the environment, environmental tax reforms