Fiskalna odgovornost preduzeća u ekološkoj zaštiti u Republici Srbiji

Abstract

Princip 'zagađivač plaća' podrazumeva proširenu odgovornost preduzeća-zagađivača. To je koncept, prema kojem proizvođači i uvoznici proizvoda treba da ponesu najveći deo finansijske odgovornosti za ekološke uticaje proizvoda (koje proizvode, odnosno uvoze), uključujući uticaje vezane za izbor materijala od kojih je proizvod sačinjen, uticaje koje stvara sam proizvodni proces, kao i uticaje nastale pri upotrebi i odlaganju proizvoda. Ekološki porezi i naknade se zasnivaju na ovom principu. Najznačajniji tržišno-orijentisani instrumenti u Republici Srbiji su: porezi koji treba da obeshrabre upotrebu ekološki štetnih proizvoda porezi i naknade koji imaju za cilj da kontrolišu zagađivanje i otpad, kao i porezi na eksploataciju prirodnih resursa. U ovom radu naglašeno je da ekološki porezi treba da imaju pre podsticajni nego kazneni karakter, pošto primoravaju zagađivača da načini izbor da li da izbegne troškove plaćanja ovog poreza, investirajući u mere kojima će smanjiti zagađivanje, ili se odlučuje na dodatni trošak, u vidu obaveze da plati ovaj porez.

The polluter-pays principle means extended polluter responsibility. It is a concept where manufacturers and importers of products should bear a significant degree of financial responsibility for the environmental impacts of their products, including impacts inherent in the selection of materials for the products, impacts from the manufacturers' production process itself, as well as impacts from the use and disposal of the products. Environmental taxes and charges are based on this principle. The most relevant market-based instruments in the Republic of Serbia are: taxes to discourage the use of environmentally damaging products, taxes and fees to control industrial pollution and waste, as well as taxes on the extraction of natural resources. In the paper it is stressed that ecological taxes should have incentive rather than punishment effect, because they force a polluter to make a choice of whether to avoid the costs imposed by such tax by investing in measures that are less polluting or to pay the costs.