ZELENA PORESKA REFORMA I „EFEKAT DVOSTRUKE DIVIDENDE“ – KOMPARATIVNA ANALIZA ZA CRNU GORU, BOSNU I HERCEGOVINU I SRBIJU
GREEN TAX REFORM AND THE DOUBLE EFFECT DIVIDENDS “- COMPARATIVE ANALYSIS FOR MONTENEGRO, BOSNIA AND HERZEGOVINA AND SERBIA

Author(s): Aleksandar Kešeljevič, Milijana Novović, Ana Lalevic Filipovic, Milan Lakićević
Subject(s): Economy, Energy and Environmental Studies, Public Finances
Published by: Finrar d.o.o Banja Luka
Keywords: green taxes; green tax reform; double dividend; green taxes regressivity; decarbonization:
Summary/Abstract: Green taxes are one of the basic mechanisms for creating long-term sustainable development and environmental protection. The introduction of green taxes is the basic mechanism of green tax reform which seeks to achieve environmental and economic goals. The reform arose as a consequence of the knowledge that the current growth, based on a linear model of plunder of natural resources, has to be replaced by switching to a circular model in order not to jeopardize the possibility of human civilization’s survival. The essence of green taxes is reflected in the effort that entity, whose activities lead to the devastation of the environment, pays the taxes that promote environmental activities through various economic incentives. This reduces the need for regulatory activities. At the same time, the introduction of green taxes enables the substitution of the other tax revenues, which does not increase the level of fiscal burden, and budget revenues increase or remain at the same level. This paper analyzes the most important forms of green taxes as well as the experiences of EU countries in implementing green tax reform. The experiences and recommendations of the EU will serve the Western Balkans to create and implement a green strategy. To review the current situation and point out the further action directions, a comparative analysis of activities on the implementation of green tax reform in Montenegro, Bosnia and Herzegovina and Serbia was made.

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