Munitlak Ivanović, Olja and Mitić, Petar (2018) The role of ecological taxes in sustainable development and sustainable economy. In: Sustainable growth and development in small open economies. Institute of World Economics; Centre for Economic and Regional Studies of the Hungarian Academy of Sciences, Budapest, pp. 159-168. ISBN 978-963-301-663-3
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Abstract
The role of a state is of key significance for implementation of sustainable development. It collects funds that will enable realization of the concept of sustainable development by means of various instruments. The most common instrument for collection of funds is ecological taxes. This paper indicates the significance, elements, advantages and disadvantages of ecological (green) taxes and it describes the emergence of this fiscal instrument that required a tax reform. The concept of negative external effects is also explained in this paper, as well as the ways of finding a solution for this phenomenon. Arthur Pigou, a „father of ecological taxes”, recommends internalization of external effects.
| Item Type: | Book Section |
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| Additional Information: | COBISS.ID=512502114 |
| Uncontrolled Keywords: | ecological (green) taxes, sustainable development, sustainable economy, fiscal revenue |
| Research Department: | Sustainable Development |
| Depositing User: | Jelena Banovic |
| Date Deposited: | 07 May 2018 10:46 |
| Last Modified: | 24 Apr 2020 14:29 |
| URI: | http://ebooks.ien.bg.ac.rs/id/eprint/1201 |
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