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dc.rights.licenseopenAccess-
dc.contributor.authorStojanović, Predrag-
dc.date.accessioned2022-03-17T12:22:25Z-
dc.date.available2022-03-17T12:22:25Z-
dc.date.issued2020-
dc.identifier.isbn9788676231003en_US
dc.identifier.urihttps://scidar.kg.ac.rs/handle/123456789/14373-
dc.description.abstractTax 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.en_US
dc.language.isosren_US
dc.publisherFaculty of Law, University of Kragujevacen_US
dc.rightsinfo:eu-repo/semantics/openAccess-
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/-
dc.sourceXXI ВЕК – ВЕК УСЛУГА И УСЛУЖНОГ ПРАВА, Књига XIen_US
dc.subjecttax incentivesen_US
dc.subjectenvironmental taxesen_US
dc.subjectgreen taxationen_US
dc.subjectsustainable developmenten_US
dc.titleO ekološkoj funkciji pojedinih poreskih podsticajaen_US
dc.title.alternativeON ENVIRONMENTAL FUNCTION OF CERTAIN TAX INCENTIVESen_US
dc.typebookParten_US
dc.identifier.doi10.46793/XXIv-11.373Sen_US
dc.type.versionPublishedVersionen_US
Налази се у колекцијама:Faculty of Law, Kragujevac

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