Original scientific paper

Fiscal policy and environment: green taxes in Croatia

Sanja Tišma
Anamarija Pisarović
Krešimir Jurlin

Abstract

Environmental regulations offer a useful instrument for raising revenue. Governments are using charges or taxes for activities that generate environmental damage.
Experiences of green taxes in Croatia and in the countries of OECD, EU and CEE show that they are desirable through more detailed concerns relating to the design and quality/quantity issues.
What would an ideal, theoretical environmental tax look like?
What is the actual experience of applying green taxes: the case of Croatia.
Analysis of taxes implemented in the Croatian environmental policy in the field of environmental protection financing.
What are conclusions and recommendations in design and implementation of green taxes in Croatia as useful fiscal instrument in achieving the sustainable development and environmental protection.

Keywords

Croatia; environment; environmet protection; fiscal politics; green taxes

Hrčak ID:

6558

URI

https://hrcak.srce.hr/6558

Publication date:

1.10.2003.

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