Implementacija ekoloških poreza u zemljama u tranziciji

Abstract

Cilj ovog rada je da ukaže na neke od mogućih prepreka koje treba da budu prevladane, kao i na uslove koji treba da budu ispunjeni kako bi ekološki porezi mogli da budu implementirani u zemljama u tranziciji. Teškoće kod uvođenja ekoloških poreza potiču od ekonomskih, pravnih i administrativnih ograničenja koja su nasleđena iz perioda centralno planske privrede, ali i iz samog procesa tranzicije. Zbog toga, fiskalne reforme koje se sprovode u ovim zemljama pružaju odlične mogućnosti za uvođenje poreza koji su u stanju da unaprede kvalitet životne sredine i obezbede ekonomski i društveni razvoj. Međutim, činjenica je da, zbog istorijskih i strukturnih razloga, ovi porezi mogu da budu samo dopunski instrument ekološke politike.

The object of this paper is to look at some of the obstacles to be overcome and the conditions to be met before environmental taxes can be implemented in the countries in transition. Difficulties in introducing environmental taxes arise from the economic, legal and administrative constraints inherited from central planning, as well as from the period of transition itself. Therefore, fiscal reforms in these countries provide an excellent opportunity to introduce taxes which more satisfactorily combine objectives relating to the quality of the environment and objectives relating to economic and social development. However, it is quite obvious that - because of historical and structural reasons - these taxes could be seen only as the complementary environmental policy instrument.