Ekološki porezi kao instrument u ostvarivanju ciljeva politike zaštite okoliša

master's thesis

• Title (english): Green taxes as an instrument in achieving the objectives of environmental policy
• Author: Matea Škaro
• Mentor: Nika Šimurina (mentor)
• Committee member: Jurica Šimurina (predsjednik povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Problematika ovog diplomskog rada odnosi se na prikaz ekoloških poreza kao instrumenata kojima politika zaštite okoliša u Europskoj uniji, ali i Republici Hrvatskoj, pokušava postići svoje ciljeve, dok je cilj rada ustanoviti njihovu učinkovitost. Pri izradi rada korišteni su sekundarni podaci, čijom analizom je stvoren temelj za rad u kojem je opisana teorijska podloga politike zaštite okoliša, definirani su njeni instrumenti, od kojih se najviše ističu ekološki porezi. Pojašnjen je i pravni okvir politike zaštite okoliša u Europskoj uniji i Republici Hrvatskoj, te instrumenti za zaštitu okoliša koji se koriste i njihovi fiskalni učinci. Politika zaštite okoliša služi kako bi se uskladili interesi gospodarstva, pojedinaca i grupa s interesima i ciljevima zaštite okoliša, održavanja flore i faune te opstanka čovječanstva. Pri ostvarivanju toga i njenih ciljeva ekološki porezi pokazali su se dosta učinkovitima. Porezna ekološka reforma pokazuje se kao učinkovita pri postizanju primarnih ciljeva, no efekt dvostruke dividende je teško potvrditi.

Abstract (english)

This thesis is based on green taxes as an instrument of an environmental policy in the European Union and the Republic of Croatia. The aim of this paper is to verify the effectiveness of green taxes in achieving environmental policy goals. In this research secondary data were used and analyzed, thus providing the structure for the presented thesis. Theoretical basis of environmental policy is described in this paper, along with its instruments, especially green taxes. Also explained are: legal framework of environmental policy in the European Union and Croatia, instruments used there, and their fiscal impacts. Environmental policy must reconcile the interests of the economy, individuals and groups with interests and objectives of environmental protection, maintenance of flora and fauna and the survival of human race. In achieving this, environmental taxes have proven to be quite effective. Environmental tax reform proves to be effective in achieving the primary goal (protection of the environment), but the effect of the double dividend is difficult to confirm.

• Keywords: politika zaštite okoliša; ekološki porezi; ekološka porezna reforma; Europska unija
• Keywords (english): environmental policy; green taxes; environmental tax reform; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:338120
• Study programme: Title: Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-12 17:14:26