DOMETI EKOLOŠKIH NAKNADA KAO EKONOMSKIH INSTRUMENATA ZA ZAŠTITU ŽIVOTNE SREDINE U REPUBLICI SRBIJI

Abstract

Environmental takses are a special kind of designated public revenues introduced into legal systems in order to achieve specific environmental goals. Numerous environmental taxes were normatively included into one legal text by passing the new Law on fees for use of public goods. In that way, the transparency concerning this matter was increased and procedures for collecting and controling this revenue were facilitated. However, in order to acheve full reaches of environmental taxes as economic instruments for environmental protection, both their fiscal and incentive role need to be sufficiently realised. In that sense, new environmental raches seem questionable, since, in practice, we still face the same issues as before – nonpurpose use of resources, as well as lack of adequate local government units control in terms of their expenditures.