Institucionalni okviri za implementaciju ekoloških poreza u porezni sustav Hrvatske

graduate thesis

• Title (english): Institutional frameworks for the implementation of environmental taxes in the tax system of Croatia
• Author: Mihaela Novak
• Mentor: Nika Šimurina (mentor)
• Committee member: Tomislav Gelo (član povjerenstva)
• Committee member: Jurica Šimurina (član povjerenstva)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Macroeconomics and Economic Development); Zagreb
• Defense date and country: 2024-07-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Macroeconomics

Abstract

Porezne mjere u okviru ekološke politike služe kao sredstvo poticanja prema ekološki osviještenijim izborima. U kombinaciji s različitim dostupnim strategijama, one mogu olakšati neophodne prilagodbe za suočavanje s trenutačnim ekološkim i klimatskim izazovima. Sadašnji obrasci proizvodnje i potrošnje imaju znatan utjecaj na okoliš. Da bismo riješili ekološke izazove, potrebne su promjene u ponašanju koje često nose ekonomske posljedice i utječu na tržište rada, proizvode i kapital. Cilj ekološke politike je ostvariti zaštitu okoliša i potaknuti održivi razvoj. Politika se služi poticajnim mehanizmima kako bi se osiguralo ekološko rješenje po najnižoj mogućoj cijeni, korigirali vanjski utjecaji ili generirali prihodi za određene svrhe. Ekološki porez je instrument koji se može koristiti u tu svrhu. Ovakva vrsta instrumenta može pomoći u prilagodbi, preusmjeravanju ili promjeni gospodarskog ponašanja kako bi se odgovorilo na izazove zaštite okoliša i borbe protiv klimatskih promjena. U Republici Hrvatskoj, visoki prihodi od ekoloških poreza ukazuju na važnost ovog instrumenta u financiranju mjera zaštite okoliša. Rad analizira teorijske osnove ekoloških poreza, uključujući definiciju, ulogu i prednosti/nedostatke ovog instrumenta.

Abstract (english)

Tax measures within the framework of environmental policy serve as a means to promote more environmentally conscious decisions. In combination with the various policies available, they can facilitate the necessary adjustments to address current environmental and climate challenges. Current production and consumption patterns have a significant impact on the environment. Addressing environmental challenges requires changes in behavior that often have economic consequences and affect the labor market, products and capital. The aim of environmental policy is to achieve environmental protection and promote sustainable development. The policy uses incentive mechanisms to ensure an ecological solution at the lowest possible cost, to correct external influences or to generate income for specific purposes. The environmental tax is an instrument that can be used for this purpose. This type of instrument can help to adapt, redirect or change economic behavior to meet the challenges of environmental protection and the fight against climate change. In the Republic of Croatia, the high revenues from environmental taxes show how important this instrument is for financing environmental protection measures. The paper analyzes the theoretical foundations of environmental taxes, including the definition, role and advantages/disadvantages of this instrument.

• Keywords: ekološki porezi; Europska unija; institucionalni okviri; politika zaštite okoliša; ekološki akcijski programi
• Keywords (english): environmental taxes; European Union; institutional frameworks; environmental protection policy; environmental action programs
• Language: croatian
• URN:NBN: urn:nbn:hr:148:327636
• Study programme: Title: Economics of energy and environment; Study programme type: professional; Study level: graduate; Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-07-04 12:32:54