The Role of Fiscal Instruments in Environmental Policy in Republic of Croatia

U ovom znanstvenom radu nastojala se definirati ekološka politika i ukazati na iznimno velik značaj očuvanja okoliša kao javnog dobra. Ukazano je na negativne eksternalije te su predočeni pregovaranje i porezi kao uspješni načini rješavanja posljedica negativnih eksternalija. Pored uloge države koja je neupitna, politika zaštite okoliša je pitanje kojim se bavi Europski parlament, a u radu je ukazano i na njegovu ulogu u rješavanju ovog pitanja. Također su predočene pravne osnove politike zaštite okoliša u Europskoj uniji koje se odnose na sve njene članice pa tako i na Republiku Hrvatsku, dan je i kratak osvrt na politiku zaštite okoliša u Sjedinjenim Američkim Državama koje se uslijed ekspanzije proizvodnje susreću s povećanjem potrošnje, a samim tim i zagađenjem okoliša koji postoje sve teže rješavati korektivnim porezima koje je Vlada propisala.In this scientific paper, efforts have been made to define environmental policy and to point to the extremely importanance of environmental protection as a public good. Negative externalities have been identified and negotiations and taxes have been presented as successful ways of dealing with the consequences of negative externalities. In addition to the role of the undisputed state, environmental policy is an issue addressed by the European Parliament, and its role in addressing this issue is highlighted in the paper. It also outlines the legal bases of environmental policy in the European Union that apply to all its members, including the Republic of Croatia, and gives a brief overview of environmental policy in the United States, which is experiencing increased consumption due to production expansion. these and environmental pollution, which are becoming increasingly difficult to deal with the corrective taxes prescribed by the Government