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Title:OKOLJSKI DAVKI Z VIDIKA EVROPSKIH TRENDOV
Authors:ID Kušar, Brigita (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Kusar_Brigita_2016.pdf (1,74 MB)
MD5: 349CC6C44E1455AE3998E8849E0BCB0A
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:V magistrski nalogi so predstavljene problematike nekaterih okoljskih davkov z negativnim učinkom na okolje pri nas, kar se kaže predvsem v tem, da nekatere okoljske dajatve predstavljajo okolju škodljive subvencije, bodisi da ni razloga za plačevanje le-teh ali pa imajo nesorazmerno določene enote obremenitve okolja, ali pa se zbrana sredstva iz okoljskih dajatev ne porabljajo za namen, zaradi katerih je dajatev uvedena. Za ohranitev gospodarskih dejavnosti so velikokrat potrebne finančne pomoči države. Te subvencije lahko v večji meri predstavljajo škodljive učinke na okolje. Predstavljeni so ukrepi za zmanjševanje onesnaževanja okolja pri nas, predvsem odprave subvencij v prometu, energetiki in kmetijstvu. Zelena javnofinančna reforma deluje po sistemu, da se davki na stvari, ki jih družba ceni, zmanjšujejo, davki na stvari, ki jih družba ne mara pa večajo, njen glavni cilj je predvsem zmanjšanje negativnih učinkov na okolje, ki pa največkrat ne predstavljajo zadostnega ukrepa za zmanjševanje onesnaževanja.
Keywords:okoljski davki, okolju škodljive subvencije in njihovi učinki, ukrepi za zmanjševanje onesnaževanja, zelena javnofinančna reforma
Place of publishing:[Maribor
Publisher:B. Kušar]
Year of publishing:2016
PID:20.500.12556/DKUM-59358 New window
UDC:336.22:349(043.3)
COBISS.SI-ID:5204011 New window
NUK URN:URN:SI:UM:DK:0VW6YI7K
Publication date in DKUM:25.10.2016
Views:1618
Downloads:151
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:European trends of environmental taxes
Abstract:This master thesis presents issues posed by certain environmental taxes with a negative effect on the environment in our country, which is mostly reflected in the fact that some environmental duties are linked to environmentally harmful subsidies in a sense that there is no reason for them to be paid or that units of environmental burden are disproportionately defined, or that the proceeds from environmental duties are not being spent for the purpose for which the duty was introduced. State aid is often required in order to maintain economic activities. These subsidies can to a large extent have harmful effects on the environment. The thesis presents measures for the reduction of pollution in our country, in particular the abolition of subsidies in transport, energy sector and agriculture. Green fiscal reform works in such a way that taxes on items which society appreciates are reduced and taxes on items that are not to society's liking are increased. Its main objective is to particularly reduce the negative effects on the environment, but most often these do not constitute a sufficient measure for reducing pollution.
Keywords:environmental taxes, environmentally harmful subsidies and their effects, measures for the reduction of pollution, green fiscal reform


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