Please use this identifier to cite or link to this item: https://scidar.kg.ac.rs/handle/123456789/14373
Title: O ekološkoj funkciji pojedinih poreskih podsticaja
Authors: Stojanović, Predrag
Journal: XXI ВЕК – ВЕК УСЛУГА И УСЛУЖНОГ ПРАВА, Књига XI
Issue Date: 2020
Abstract: Tax incentives can be seen as state support to the taxpayer. The most frequent argument for in their favour is the possibility of increased stimulation of foreign investments in the economy. Still, tax incentives are only one of the factors taken into account by the investors and included in their economic decisions. It seems necessary to establish a balance between such a way of satisfying the need to attract foreign capital and the need to protect the environment as our existential conditio sine qua non. The intention of the legislator to stimulate the purchase of electric and hybrid vehicles is to be welcomed, in order to reduce pollution in that way as well. However, it remains debatable whether the existing tax incentives will indeed fulfill their non-fiscal, environmental, function.
URI: https://scidar.kg.ac.rs/handle/123456789/14373
Type: bookPart
DOI: 10.46793/XXIv-11.373S
Appears in Collections:Faculty of Law, Kragujevac

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