Oporezivanje motornih vozila u Republici Srbiji
Taxation of Motor Vehicles in the Republic of Serbia

Author(s): Miloš Marković, Monika Milošević
Subject(s): Human Ecology, Law on Economics
Published by: Institut za uporedno pravo
Keywords: motor vehicle tax; mineral oil excise tax; customs duties; European Union and environmental protection
Summary/Abstract: For more than two decades, the Republic of Serbia has been in the process of transition, facing some serious economic problems. At the same time, Serbia aims at achieving the high environmental standards set by the European Union in order to become a part of it. Bearing in mind that environmental taxes are one of the most important measures of environmental protection, and that motor vehicle taxes play a significant role among them, authors of this paper firstly provide a review of taxes and charges on motor vehicles in the Republic of Serbia as well as other fiscal measures in the area of transport that are imortant for environmental protection. Then, they analyze European tendencies in this area. Finally, the authors analyze Serbian system of taxation of motor vehicles and conclude that gradual moderation of the social component and at the same strengthening of the environmental component of this system is necessary.

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