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The Role of Environmental Taxes in Serbian Tax System

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The Role of Environmental Taxes in Serbian Tax System МЕЂУНАРОДНИ ЧАСОПИС ЗА ЕКОНОМСКУ ТЕОРИЈУ И ПРАКСУ И ДРУШТВЕНА ПИТАЊА EKONOMIKA Vol. 62, october-december 2016, № 4 ЕКОНОМИКА Часопис излази четири пута годишње Година LX, I-III 2014, број 1 ИЗДАВАЧ: Друштво економиста “Економика” Ниш ISSN 0350-137X, EISSNСУИЗДАВАЧИ: 2334-9190, Економски факултет у Приштини, UDK Факултет 338за услужни (497,1) бизнис - Сремска Каменица, Институт за економику пољопривреде - Београд, Факултет за пословне студије и право P. 75-84 - Београд, Факултет за трговину и банкарство, Универзитет Алфа - Београд, Савез економиста Србије - Друштво економиста Ниш. ГЛАВНИ И ОДГОВОРНИ УРЕДНИК: 1 Проф. др Драгољуб Симоновић Miloš Stojanović ПОМОЋНИЦИ ГЛАВНОГ И ОДГОВОРНОГ УРЕДНИКА SCIENTIFIC REVIEW ARTICLE Мр Зоран Симоновић (економија) Др Александар Ђурић (право) 2 УРЕДНИШТВО: Marina ĐorđevićПроф. др Снежана Ђекић Проф. др Драго Цвијановић doi:10.5937/ekonomika1604075S Економски факултет - Ниш Институт за економику пољопривреде - Проф. др Славомир Милетић Београд University of Niš Економски факултет - Приштина Проф. др Драган Момировић Received: October 30, 2016 Др Александар Андрејевић Факултет за пословно индустријски Факултет за услужни бизнис - Сремска менаџмент - Младеновац Каменица Проф. др Живота Радосављевић Faculty of EconomicsДр Душица Карић Факултет за образовање дипломираних Accepted: November 22, 2016 Универзитет Алфа - Београд правника и дипломираних економиста за руководеће кадрове - Нови Сад РЕДАКЦИЈСКИ КОЛЕГИЈУМ Академик Зоран Лакић, Подгорица (Црна Гора) Акадeмик Станислав С. Јанецко, Кијев (Украјина) Академик Љубиша Папић, Чачак (Србија) Др Андреј Арјамов, Москва (Русија) Др Рајмунд Мирдала, Кошице (Словачка) Др Ливију Думитраску, Плоешти (Румунија) Др Марија Павлова, Велико Трново (Бугарска) Др Срећко Милачић, Косовска Митровица (Србија) Др Јован Давидовић, Букурешт (Румунија) Др Милан Амброж, Ново Место (Словенија) Др Јуриј Књазев, Москва (Русија) Др Јонел Субић, Београд (Србија) Др Андрес Карион Гарциа, Валенсија, (Шпанија) Др Бојан Крстић, Ниш (Србија) Др Рената Краковска, Варшава (Пољска) Др Дино Мартелато, Венеција (Италија) Др Алеxандру Неделеа, Сучева (Руманија) Др Иван Чарота, Минск (Белорусија) Др Набиева У.Н., Махачкала (Русија) Др Милица Вујичић, Нови Пазар (Србија) Др Слободан Цветановић, Ниш (Србија) Др Драгутин Шипка, Бања Лука (Р. Српска) THE ROLEДр Збигниев Пашек, OF Краков (Пољска) ENVIRONMENTALДр Јасмине Старц, Ново Место (Словенија) TAXES IN SERBIAN Др Боривоје Прокоповић, Ниш (Србија) Др Марија Станкова, Благоевград, (Бугарска) Др Тадеуш Грабински, Краков (Пољска) Др Андриела Витић-Цветковић, Котор (Црна Гора) Др Јанко Радуловић, Подгорица (Црна Гора) ИЗДАВАЧКИ САВЕТTAX SYSTEM Др Бобан Стојановић, Ниш (Србија) Др Александар Грубор, Суботица (Србија) Др Душан Здравковић, Ниш (Србија) Др Петар Веселиновић, Крагујевац (Србија) Мр Бранислав Јованчић, Ниш (Србија) Мр Наталиа Глаголева, Белгород (Русија) Др Љубиша Митровић, Ниш (Србија) Др Славиша Трајковић, Косовска Митровица (Србија) Др Живорад Глигоријевић, Ниш (Србија) Др Бранко Михаиловић, Београд (Србија) Др Софија Лихова, Кијев (Украјина) Др Братисалав Прокоповић, ЛесковацAbstract (Србија) Др Бећир Калач, Нови Пазар (Србија) Др Миријана Кнежевић, Крагујевац (Србија) Др Рајко Буквић, Београд (Србија) Др Александар Костић, Косовска Митровица (Србија) The aim ЕКОНОМИКАof this paper is to point out 1 the lack of giving importance to ecological taxes and the low participation of dedicated revenues in the structure of these taxes in the tax system of the Republic of Serbia. Environmental taxes have gained in importance, especially through the ecological tax reform in a number of European countries, which have proved to be significantly more effective compared to other available instruments in the struggle against environmental problems. The premise of this paper is that the inadequate structure of environmental taxes has a negative impact on allocations in the field of environmental protection. This hypothesis will be tested by using statistical methods and comparative analysis. Key words: environmental taxes, Republic of Serbia, ecological tax reform, excise. JEL Classification: H21, H50, Q01, Q57 УЛОГА И ЗНАЧАЈ ЕКОЛОШКИХ ПОРЕЗА У ПОРЕСКОМ СИСТЕМУ СРБИЈЕ Apstrakt Циљ овог рада је да укаже на недовољно давање значаја еколошким поре- зима као и ниско учешће наменских прихода у структури ових пореза у порес- ком систему Републике Србије. Еколошки порези су добили на значају, наро- чито кроз еколошку пореску реформу у великом броју европских држава, где су се показали знатно ефикаснијим у односу на остале доступне инструмен- те у борби са еколошким проблемима. Полазна хипотеза овог рада је да неа- декватна структура еколошких пореза има негативан утицај на издвајања у области заштите животне средине. Ова хипотеза ће бити тестирана упо- требом статистичких метода и компаративном анализом. Ključne reči: еколошки порези, Република Србија, пореска еколошка рефор- ма, акцизе. 1 [email protected] 2 [email protected] ©Друштво економиста “Економика” Ниш 75 http://www.ekonomika.org.rs ©Друштво економиста “Економика” Ниш http://www.ekonomika.org.rs Introduction Contemporary humankind is facing a number of serious environmental problems. These problems have arisen as a result of ongoing efforts to increase current economic wealth and insufficient care for the environment in the past. This is why in a number of EU member states, as well as some of the countries that are not members of the EU has been a greening of the tax system through the ecological tax reform. In contrast to these European countries, the Republic of Serbia did not carry out an environmental tax reform. Therefore то ecological taxes and to environmental problems, opposed to the EU Member States, Serbia do not give enough importance. In the Republic of Serbia within the framework of the environmental taxes from the fiscal point of view is dominated the excise tax on petroleum products. As is well known that excise taxes, as a kind of public revenues do not have a dedicated character, and are not used for the realization of environmental objectives, but for the satisfaction of the usual needs of the state. Particularly big problem is that in Serbia there is no adequate differentiation of rates for the taxation of different types of petroleum products according to their environmental friendliness, which is not the case when the EU countries are concerned. Also insufficient participation of dedicated revenues in total environmental taxes and very often inadequate spending of earmarked funds make the process of solving environmental problems in Serbia even more complex. The concept and importance of environmental taxes Taxes are the most important public revenue of all modern states. In modern conditions in addition to its basic functions, to cover public expenditure, some types of taxes received and other functions (social, health, environmental, development). So there are a number of taxes, which are defined as ecological, and where environmental function is even more important than their fiscal functions. Green taxes (environmental taxes or taxes on pollution) are charges paid by polluters of the environment or which are paid on goods which use pollutes the environment. Such taxes are introduced in order to reduce the occurrence of external effects, such as pollution and are called corrective or Pigouvian taxes. Green taxes do not only generate income, they also help in connecting private incentives and social benefits, which leads to improved overall efficiency of the economy (Stiglitz, 2004). In a broader sense environmental taxes include environmental charges and fees, and even registration fees, fees for non-compliance with environmental standards, given that these instruments have the impact that they bring environmental standards to a higher level (OECD, 2006). Environmental charges, or fees for environmental protection are payments for specific services such as waste collection, sewage treatment and collective facilities for water purification (Barde, 2004). Unlike environmental charges, environmental taxes are in most countries as a whole revenue of the state budget, whereas in the case of charges this is not so. Also unlike environmental taxes, charges have a predetermined purpose. So in a broad sense environmental charges are part of a package of environmental tax reform and a part of the environmental taxes. In the strictest sense there is a difference between environmental charges and environmental taxes (Maatta, 2006). МЕЂУНАРОДНИ ЧАСОПИС ЗА ЕКОНОМСКУ ТЕОРИЈУ И ПРАКСУ И ДРУШТВЕНА ПИТАЊА ЕКОНОМИКА EKONOMIKA 76 Часопис излази четири пута годишње Година LX, I-III 2014, број 1 ИЗДАВАЧ: Друштво економиста “Економика” Ниш СУИЗДАВАЧИ: Економски факултет у Приштини, Факултет за услужни бизнис - Сремска Каменица, Институт за економику пољопривреде - Београд, Факултет за пословне студије и право - Београд, Факултет за трговину и банкарство, Универзитет Алфа - Београд, Савез економиста Србије - Друштво економиста Ниш. ГЛАВНИ И ОДГОВОРНИ УРЕДНИК: Проф. др Драгољуб Симоновић ПОМОЋНИЦИ ГЛАВНОГ И ОДГОВОРНОГ УРЕДНИКА Мр Зоран Симоновић (економија) Др Александар Ђурић (право) УРЕДНИШТВО: Проф. др Снежана Ђекић Проф. др Драго Цвијановић Економски факултет - Ниш Институт за економику пољопривреде - Проф. др Славомир Милетић Београд Економски факултет - Приштина Проф. др Драган Момировић Др Александар Андрејевић Факултет за пословно индустријски Факултет за услужни бизнис - Сремска менаџмент - Младеновац Каменица Проф. др Живота Радосављевић Др Душица Карић Факултет за образовање
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