The role of environmental taxation in environmental policy

• Main Author: Nagy Zoltán
• Format: Article
• Language: English
• Published: University of Novi Sad, Faculty of Law 2013-01-01
• Series: Zbornik Radova: Pravni Fakultet u Novom Sadu
• Subjects: environmental taxes; environmental protection
• Online Access: http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2013/0550-21791303515N.pdf

In recent years the issue of sustainable development and environmental protection have become a central issue, because of the increasing pollution. Environmental policy applies different types of instruments in order to realize the goals of environmental protection and sustainable development. Although the scale of these instruments are wide, but as the experiences show the economic instruments are the most effective ones considering all of the adverse consequences. Environmental taxes have got more and more significance between the economic instruments. Their significance can be showed by their revenues. In the European Union's regulation the supranational harmonisation of these instruments is inevitable, which is well represented by the regulation of energy taxation. Lots of barriers and counterarguments can be brought up against environmental taxes but a better instrument in the field of environmental regulation has not been invented yet.