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undergraduate thesis
Ekološki porezi
2019. urn:nbn:hr:132:749680
Stopić, Ivona
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Stopić, I. (2019). Ekološki porezi (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:749680

Stopić, Ivona. "Ekološki porezi." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:749680

Stopić, Ivona. "Ekološki porezi." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:749680

Stopić, I. (2019). 'Ekološki porezi', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 12 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:749680

Stopić I. Ekološki porezi [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 April 12] Available at: https://urn.nsk.hr/urn:nbn:hr:132:749680

I. Stopić, "Ekološki porezi", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:749680

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Metadata
TitleEkološki porezi
Title (english)Environmental taxes
AuthorIvona Stopić
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberJelena Kasap (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2019-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Tema ovog završnog rada su ekološki porezi, koji obuhvaćaju porezno opterećenje građanina čija je svrha u prvom pogledu usmjerena na zaštitu čovjekovog zdravlja, prirode i prirodnog okoliša. Čovjek je od davnina okružen prirodom, te su mu kao takvom dostupne sve njene pogodnosti koje se u velikoj mjeri na negativan način iskorištavaju. Upravo zbog toga uveden je ekološki porez, kao jedan od oblika poreznog opterećenja kako bi se zaštitio okoliš i kako bi se spoznale mjere njenog iskorištavanja. Kako se gospodarstvo razvijalo i životni standard je postajao sve veći čovjekov okoliš je postajao ugroženiji. Država je našla način kako bi intervenirala te je počela primjenivati administrativne i tržišne mjere. Administrativne su se sastojale od različitih zabrana i zapovjedi, kao što je zaštita zraka pri čemu se zabranjuje korištenje određenih vrsta ugljena. Nadalje, različiti europski i svjetski ekonomisti su uočili velike probleme koje čovjek prouzrokuje okolištu, te su dali svoj doprinos kroz različite mjere, kao što je Arthur Cecil Pigou poznat kao „Pigouov porez“, zatim ekonomisti William J. Baumol i Wallace E. Oates poznati kao „Baumol-Oatesov model“. U prevenciji zaštite okoliša na razini Europe uključila se i Europska unija, koja djeluje preko svojih određenih institucija i donosi pravila putem različitih akata, kojih se države članice te potencijalne države članice moraju strogo pridržavati.
Abstract (english)
The theme of this final paper is environmental taxes, which cover the tax burden of a citizen whose purpose is first and foremost aimed at protecting human health, nature and the natural environment. Man has been surrounded by nature since ancient times, and as such is available to him all of its benefits, which are largely being used in a negative way. For this reason, environmental tax has been introduced as a form of tax burden to protect the environment and to understand the measures for its exploitation. As the economy evolved and the standard of living grew, the environment became more threatened. The state has found a way to intervene and has begun to apply administrative and market measures. The administrative ones consisted of various prohibitions and orders, such as air protection, which prohibited the use of certain types of coal. Furthermore, various European and world economists have noticed the great problems that man causes to the environment, and have contributed through various measures, such as Arthur Cecil Pigou known as the "Pigou tax", then economists William J. Baumol and Wallace E. Oates known as the Baumol-Oates model. The European Union has also become involved in environmental prevention at European level, acting through its designated institutions and adopting rules through various acts, which must be strictly adhered to by Member States and potential Member States.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:749680
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-06-17 10:03:55