KONCEPT EKOLOŠKOG POREZA U SVETLU POLITIKE ODRŽIVOG RAZVOJA

Abstract

The application of economic instruments leads, in the long term, to better environmental protection outcomes than the use of command-and-control instruments. Beneficial innovations are encouraged, significant savings are achieved, and additional incentives are provided for the shaping of new symbioses between responsible policy, the economic and scientific sectors. The environmental tax is one of the most important economic instruments in environmental protection. Although the prevailing view is that an optimal approach involves combining command-and-control with economic instruments, it is ultimately the application of the latter that enables the realization of the concept of sustainable development. Nevertheless, a significant number of authors question the acceptance of the environmental taxation concept and highlight its numerous shortcomings – from failure or insufficient fulfillment of the environmental dividend, through negative impacts on income, to the challenges the entire economy may face.