Please use this identifier to cite or link to this item: https://scidar.kg.ac.rs/handle/123456789/13403
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dc.contributor.authorStojanović, Predrag-
dc.date.accessioned2021-07-01T12:55:37Z-
dc.date.available2021-07-01T12:55:37Z-
dc.date.issued2021-
dc.identifier.isbn9788676231034en_US
dc.identifier.urihttps://scidar.kg.ac.rs/handle/123456789/13403-
dc.description.abstractThe main objective of fiscal instruments in the service of environmental protection should be directed towards guiding the economic entities to rationally use scarce natural resources, as well as to utilise non-polluting substitutes in the direction of a healthier environment and energy efficiency. It is not difficult to note that the current legal framework in the Republic of Serbia respects basic international standards in the field of motor vehicle taxation. In terms of excise taxation, progress is also noticeable since the necessary differentiation of the tax rates for different excises on petroleum products has been implemented, from the point of view of their impact on the environment. However, observed through the prism of modern theoretical concepts of the so-called green taxation, many opportunities still appear to be inadequately and insufficienty used.en_US
dc.language.isosren_US
dc.publisherУслуге и владавина праваen_US
dc.rightsAttribution 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/us/*
dc.subjectmotor vehiclesen_US
dc.subjectenvironmental taxesen_US
dc.subjecttax incentivesen_US
dc.subjectgreen taxationen_US
dc.subjectsustainable developmenten_US
dc.titleEKOLOŠKA ULOGA OPOREZIVANjA MOTORNIH VOZILA U REPUBLICI SRBIJIen_US
dc.title.alternativeECOLOGICAL ROLE OF MOTOR VEHICLE TAXATION IN THE REPUBLIC OF SERBIAen_US
dc.typeArticleen_US
dc.description.versionPublisheden_US
dc.identifier.doi10.46793/UVP21.961Sen_US
dc.type.versionPublishedVersionen_US
Appears in Collections:Faculty of Law, Kragujevac

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