Razvoj i učinkovitost ekoloških poreza u EU

undergraduate thesis

• Title (english): Development and efficiency of environmental taxes in EU
• Author: Paula Munđar
• Mentor: Maja Mihelja Žaja (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-07-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Državna uprava treba stalno ujednačavati između raznih zahtjeva koje postavljaju ekonomija okoliša, javne financije te politička izvedba projekta. Ekološki porezi su oblik ekonomske politike koji ima za cilj smanjenje negativnih utjecaja na okoliš oporezivanjem aktivnosti ili proizvoda koji generiraju onečišćenje, emisije stakleničkih plinova ili degradaciju prirodnih resursa. Njihova primjena može imati dubok utjecaj na ekonomski razvoj, inovacije, potrošnju i ravnotežu javnih financija. Zaštita čovjekove okoline može se postići s tri skupine poreza a to su: Pogou (specifični porezi), Para-pogou porezi te dvostrano korisni porezi. Četiri grupe instrumenata koji se upotrebljavaju u zaštiti okoliša su regulacijski, samoregulacijski institucionalni te ekonomski. Na razini EU postoje programi koji obuhvaćaju sve aktivnosti vezane za ekološko oporezivanje u Europskoj Uniji. Ekološki porezi mogu se podijeliti u tri glavne skupine, a one su: porez na energente, porez na transport, porez na zagađenje te porez na resurse.

Abstract (english)

Public administration needs to constantly balance various demands posed by environmental economics, public finances, and the political performance of a project. Environmental taxes are a form of economic policy aimed at reducing negative impacts on the environment by taxing activities or products that generate pollution, greenhouse gas emissions, or the degradation of natural resources. Their implementation can profoundly impact economic development, innovation, consumption, and the balance of public finances. Environmental protection can be achieved through three types of taxes: Pogou (specific taxes), Para-pogou taxes, and mutually beneficial taxes. Four groups of instruments used in environmental protection are regulatory, self-regulatory, institutional, and economic. At the EU level, there are programs that encompass all activities related to environmental taxation in the European Union. Environmental taxes can divided into three main groups: energy taxes, transport taxes, pollution taxes, and resource taxes.

• Keywords: državna uprava; ekonomija okoliša; inovacije; instrumenti; programi
• Keywords (english): public administration; environmental economics; innovations; instruments; programs
• Language: croatian
• URN:NBN: urn:nbn:hr:148:119308
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-07-14 09:07:35