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The Role of Environmental Taxes in Serbian Tax System

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  • Stojanovic, Milos
  • Dordevic, Marina

Abstract

The aim of this paper is to point out the lack of giving importance to ecological taxes and the low participation of dedicated revenues in the structure of these taxes in the tax system of the Republic of Serbia. Environmental taxes have gained in importance, especially through the ecological tax reform in a number of European countries, which have proved to be significantly more effective compared to other available instruments in the struggle against environmental problems. The premise of this paper is that the inadequate structure of environmental taxes has a negative impact on allocations in the field of environmental protection. This hypothesis will be tested by using statistical methods and comparative analysis.

Suggested Citation

  • Stojanovic, Milos & Dordevic, Marina, 2016. "The Role of Environmental Taxes in Serbian Tax System," Ekonomika, Journal for Economic Theory and Practice and Social Issues, Society of Economists Ekonomika, Nis, Serbia, vol. 62(4), December.
    • Handle: RePEc:ags:sereko:290327
    DOI: 10.22004/ag.econ.290327
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    Keywords

    Environmental Economics and Policy;

    Statistics

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