EKOLOŠKA ULOGA OPOREZIVANjA MOTORNIH VOZILA U REPUBLICI SRBIJI

Abstract

The main objective of fiscal instruments in the service of environmental protection should be directed towards guiding the economic entities to rationally use scarce natural resources, as well as to utilise non-polluting substitutes in the direction of a healthier environment and energy efficiency. It is not difficult to note that the current legal framework in the Republic of Serbia respects basic international standards in the field of motor vehicle taxation. In terms of excise taxation, progress is also noticeable since the necessary differentiation of the tax rates for different excises on petroleum products has been implemented, from the point of view of their impact on the environment. However, observed through the prism of modern theoretical concepts of the socalled green taxation, many opportunities still appear to be inadequately and insufficienty used.