Приказ основних података о документу
Ekološka uloga poreskih instrumenata u oblasti saobraćaja
Environmental role of tax instruments in transport
dc.creator | Ilić-Popov, Gordana | |
dc.date.accessioned | 2024-03-11T13:39:26Z | |
dc.date.available | 2024-03-11T13:39:26Z | |
dc.date.issued | 2000 | |
dc.identifier.issn | 0354-3501 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/141 | |
dc.description.abstract | Većina ekoloških problema u gradskim područjima može se pripisati drumskom saobraćaju. U radu se razmatra moguća uloga poreza u smanjivanju eksternih troškova, koji nastaju u vezi sa saobraćajem (ekološki troškovi, troškovi izazvani saobraćajnim udesima, troškovi izazvani 'zagušenjem' u saobraćaju troškovi korišćenja saobraćajne infrastrukture). U razmatranju mogućeg doprinosa koje bi oporezivanje moglo da ima u regulisanju zagađivanja vazduha, ključno je pitanje veze koja postoji između raspoloživih poreskih instrumenata, s jedne strane, i nivoa emisija koje dolaze iz različitih izvora, s druge strane. U radu se daje obuhvatan pregled postojeće strukture poreza koji opterećuju saobraćaj (pre svega, drumski saobraćaj) kako u zemljama- članicama OECD, tako i u zemljama Centralne i Istočne Evrope. Mnoge zemlje su uvele niže stope poreza na bezolovni benzin; većina zemalja je uvela posebne akcize na motorna goriva; neke države su restrukturirale godišnje poreze na motorna vozila, u nameri da povećaju upotrebu manje ekološki štetnih automobila. Porezi treba da iskažu kombinovane efekte, koji su najčešće u međusobnom sadejstvu, a koji su izazvani različitim eksternalijama u saobraćaju. S druge strane, oni treba da podstaknu odgovarajući izbor pojedinaca, koji će biti usmeren u ekološki željenom pravcu. | sr |
dc.description.abstract | Many of the environmental problems of urban areas can be attributed to road transport. This article considers the possible role of taxes in reducing transport-related social costs (environmental costs, accident costs congestion costs, costs of consumption of the road infrastructure). In considering the possible contribution that can be made by taxation to the regulation of air pollution, a key issue is that of the linkage between the available tax instruments and the level of emissions from different sources. The article provides a comprehensive summary of the existing structure of taxes on transport (primarily road transport) in OECD states, as well as in the Central and Eastern European countries. Many countries have introduced lower rates of tax on unleaded petrol; the majority of countries levy specific excise duties upon motor fuels; some have restructured annual vehicle taxes to favor less-polluting vehicles; etc. Taxes should reflect the combined and interacting effects of different externalities in transport. On the other hand, they should induce environmentally appropriate choice by individuals. | en |
dc.publisher | Udruženje pravnika u privredi Srbije, Beograd | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.source | Pravo i privreda | |
dc.subject | životna sredina | sr |
dc.subject | zaštita | sr |
dc.subject | saobraćaj | sr |
dc.subject | porezi | sr |
dc.subject | naknade | sr |
dc.subject | transport | en |
dc.subject | taxes | en |
dc.subject | protection | en |
dc.subject | environment | en |
dc.subject | charges | en |
dc.title | Ekološka uloga poreskih instrumenata u oblasti saobraćaja | sr |
dc.title | Environmental role of tax instruments in transport | en |
dc.type | article | |
dc.rights.license | BY | |
dc.citation.epage | 45 | |
dc.citation.issue | 3-4 | |
dc.citation.other | 37(3-4): 29-45 | |
dc.citation.spage | 29 | |
dc.citation.volume | 37 | |
dc.identifier.rcub | conv_1839 | |
dc.type.version | publishedVersion |
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