prikaz prve stranice dokumenta Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije
Access restricted to students and staff of home institution
master's thesis
Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije
2023. urn:nbn:hr:146:325090
Dobrić, Vedrana
VERN University

Cite this document

Dobrić, V. (2023). Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije (Master's thesis). Zagreb: VERN University . Retrieved from https://urn.nsk.hr/urn:nbn:hr:146:325090

Dobrić, Vedrana. "Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije." Master's thesis, VERN University , 2023. https://urn.nsk.hr/urn:nbn:hr:146:325090

Dobrić, Vedrana. "Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije." Master's thesis, VERN University , 2023. https://urn.nsk.hr/urn:nbn:hr:146:325090

Dobrić, V. (2023). 'Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije', Master's thesis, VERN University , accessed 20 May 2024, https://urn.nsk.hr/urn:nbn:hr:146:325090

Dobrić V. Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije [Master's thesis]. Zagreb: VERN University ; 2023 [cited 2024 May 20] Available at: https://urn.nsk.hr/urn:nbn:hr:146:325090

V. Dobrić, "Utjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije", Master's thesis, VERN University , Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:146:325090

Please login to the repository to save this object to your list.
Metadata
TitleUtjecaji poreza na zaštitu okoliša u Republici Hrvatskoj i odabranim zemljama Europske unije
Title (english)The impact of environmental taxes in the Republic of Croatia and selected countries of the European Union
AuthorVedrana Dobrić
MentorVelimir Vučinić (mentor)
GranterVERN University
Zagreb
Defense date and country2023-07-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezi za zaštitu okoliša uvode se u porezne sustave suvremenih zemalja s ciljem da se njihovom primjenom utječe na ponašanje gospodarskih subjekata i fizičkih osoba. Ekološki porezi trebali bi rezultirati poboljšanjem, odnosno sprječavanjem pogoršanja čovjekova okoliša. Svrha pisanja ovog rada je ukazati na vaţnost i ulogu ekoloških poreza kao instrumenata politike zaštite okoliša u suvremenim poreznim sustavima. Naglašava se da ekološki porezi imaju tri osnovne uloge: internalizaciju eksternih troškova, odgojnu ulogu i ulogu financiranja. TakoĎer, ističe se da primjena fiskalnih instrumenata u ekološkoj politici treba biti usklaĎena s načelima uzročnika štete i opće naknade. Pored toga, naglašava se da uvoĎenje ekoloških poreza treba biti usmjereno prema načelima pravednosti i jednakosti u oporezivanju, kako bi porezni teret bio ravnomjerno rasporeĎen meĎu svim subjektima poreznog odnosa.
Abstract (english)
Environmental taxes are introduced into the tax systems of modern countries with the aim of influencing the behavior of economic entities and natural persons through their application. Environmental taxes should result in the improvement or prevention of the deterioration of the human environment. The purpose of writing this paper is to point out the importance and role of environmental taxes as instruments of environmental protection policy in modern tax systems. It is emphasized that environmental taxes have three basic roles: internalization of external costs, educational role, and financing role. It is also emphasized that the application of fiscal instruments in environmental policy should be harmonized with the principles of the cause of damage and general compensation. In addition, it is emphasized that the introduction of environmental taxes should be directed towards the principles of fairness and equality in taxation, so that the tax burden is evenly distributed among all subjects of the tax relationship.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:146:325090
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-07-21 15:07:10