Poreski podsticaji u funkciji zaštite životne sredine
Tax Incentives for Environmental Protection

Author(s): Marko Dimitrijević
Subject(s): Human Ecology, Law on Economics
Published by: Institut za uporedno pravo
Keywords: tax incentives; environment; tax loans; efficiency;environmental
Summary/Abstract: In countries whose tax systems does not have environmental taxes, the indirect protection of the environment is achieved by “greening” of traditional forms of taxation. Namely, the system of tax incentives in the system of corporation tax, income tax and property tax, enables the taxpayers to lawfully minimize their tax liability taking into account the protection of the environment. Of course, the actual scope of these incentives is limited and they cannot replace the actual environmental taxes, which were introduced in most OECD countries. The absence of these taxes in the tax systems can be considered as funds management and unfair tax competition, which developing countries often resort to in order to attract foreign capital. Thus, the lack of environmental taxes or their inappropriate use can occur as one of the causes of international tax evasion. The normative structure of the legal regulation of environmental taxation in Serbia is not set at an adequate level, although tax incentives are amended by charges, which are aimed at the preservation of air, water and land. The amount of compensation is not at a satisfactory level, which would have a distorting effect and change the taxpayer’s habits, and, moreover, there is no possibility of their enforced collection in legal affairs. Therefore, work on environmental tax reform must continue, it is only possible with a coherent cooperation between the competent state authorities and citizens to raise much-needed environmental awareness.

• Details
• Contents