Review Article
Vol.10, No 1, 2012 pp. 1-12
UDC 502/504:336.2
LEGAL ANALYSIS OF ENVIRONMENTAL TAXES
Olivera Lončarić Horvat
Faculty of Law, University of Zagreb, Croatia
E-mail: dekanat@pravo.hr
Environment protection is not only the basic presumption for living in a healthy environment but also an important human right. The issue has been given much attention since the second half of the 20th century and it is now incorporated in the constitutions of many contemporary states, including the Republic of Croatia. In this paper, the author discusses the environment as a public good by analyzing taxes and subsidies as the major fiscal instruments for funding this public good. In that context, taxes are the preferential choice. Further on, the author explores the legal and taxation possibilities of eco-taxation, and provides a legal assessment of environmental taxes from the aspect of tax-law principles. Finally, the author discusses the position and the role of environmental taxes in the legal system of the European Union.
Key words:
environment, public goods, environmental taxes, subsidies, Pigou, Baumol, Oates, tax-law principles, eco-friendly tax system, European Union
PRAVNA PROSUDBA EKOLOŠKIH POREZA
Očuvanje okoliša kao osnove zdravog života, je od značajnih ljudskih prava. Od polovice prošlog stoljeća pridaje mu se posebna pažnja, pa se to pravo danas nalazi u ustavima mnogih suvremenih država, uključujući i Republiku Hrvatsku. U radu se razmatra prirodni okoliš kao javno dobro. Analiziraju se porezi i subvencije kao fiskalni instrumenti za njegovo financiranje. Prednost se daje porezima. Ispituju se porezno pravne mogućnosti ekologizacije poreznog sustava. Daje se ocjena ekoloških poreza sa stajališta poreznih načela. Razmatra se mjesto i uloga ekoloških poreza u pravnom sustavu Europske unije.
Ključne reči:
prirodni okoliš, javna dobra, ekološki porezi, subvencije, Pigou, Baumol, Oates, porezno-pravna načela, ekologizacija poreznog sustava, Europska unija.
