ANALIZA FISKALNOG UČINKA POLITIKE ZAŠTITE OKOLIŠA U REPUBLICI HRVATSKOJ

master's thesis

• Title (english): ANALYSIS OF THE FISCAL IMPACT OF ENVIRONMENTAL PROTECTION POLICY IN THE REPUBLIC OF CROATIA
• Author: Marijana Djogaš
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Dajana Barbić (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-06-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Zaštita čovjekovog okoliša jedan je od problema izravno vezan uz opstanak čovječanstva. Politika zaštite okoliša u zadnjih pedesetak godina sve više dobiva na značaju. Raste broj međunarodnih i domaćih inicijativa i propisa kojima je cilj zaštitu okoliša promovirati kao važno pitanje koje utječe na politiku, gospodarstvo i društvo u cjelini. U svrhu očuvanja okoliša podrazumijevaju se brojne mjere koje povećavaju prihode ili rashode državnog proračuna, a ujedno mogu doprinijeti i poboljšanju kvalitete okoliša. Iako je ulaskom u Europsku uniju Republika Hrvatska prilagodila svoje zakonodavstvo zakonodavstvu Europske unije u području zaštite okoliša, nedostatak financijskih sredstava ograničava provedbu politike zaštite okoliša u pojedinim segmentima. Pored raznih fiskalnih instrumenata u ovom radu težište je na ekološkim porezima koji se uvode s ciljem zaštite okoliša, ali i kao instrumenti koji generiraju značajne prihode za državni proračun, analizira se visina i struktura investicija i izdataka te fiskalni učinak nastao njihovim korištenjem u Republici Hrvatskoj.

Abstract (english)

The protetion of the environment is one of the problems directly related to the survival of mankind. In the last fifty years, the policy of enviromental protection has gaining in importance. The number of international and domestic initiative and regulations is growing, who has the aim of promoting enviromental protection as important question for policy, economy and society as a whole. For the purpose of enviromental protection, a number of measures are taken that increase the revenues or expenditures of the state budget and at the same time can contribute to the improvment of the quality of the environment. Although Croatia has aligned its legislation with European union legislation in the field of environmental protection by joining the European union, the lack of financial resources limits the implementation of environmental policy in certain segments. In addition the various fiscal instruments, this paper focuses on environmental taxes that are introduced for the purpose of environmental protection, but also as instruments that generate significant revenues fot the state budget, analyze the amount and structure of enviromeental taxes and the fiscal impact resulting from their use in the Republic of Croatia.

• Keywords: zaštita okoliša; ekološki porezi; održivi razvoj; državni proračun
• Keywords (english): environmental protetion; environmental taxes; sustainable development; state budget
• Language: croatian
• URN:NBN: urn:nbn:hr:148:810745
• Study programme: Title: Business 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: Open access
• Created on: 2020-06-29 11:46:10