ECOTAX AS AN INSTRUMENT OF ENVIRONMENTAL PROTECTION AND THEIR APPLICATION IN THE REPUBLIC OF CROATIA AND EUROPEAN UNION

Tema ovog diplomskog rada odnosi se na pregled ekonomskog instrumenta – ekoloških poreza kako bi se usporedila primjena politike zaštite okoliša u Hrvatskoj i Europskoj uniji. Na razini Europske unije donose se zakoni, propisi i standardi kako bi se uredile i standardizirale politike zaštite okoliša u zemljama članicama. Na taj način se smanjuje daljnje zagađenje te popravljaju do sad nanesene štete. Porezi su se pokazali kao primjeren ekonomski instrument za kontroliranje i smanjivanje zagađenja okoliša. U ovom radu se detaljnije razrađuje tema ekoloških poreza kroz definiranje pojma „ekološki porezi“ te prednosti i nedostataka ekoloških poreza. Također, u ovom će se radu provesti i usporedba primjene ekoloških poreza u Hrvatskoj i zemljama Europske unije.The topic of this thesis is related to review of the economic instrument – environmental taxes. Regulation, laws and standards are adopted at the European Union level to regulate and standardize enviromental policies in EU countries. Thereby, further pollution is reduced and the damage caused by pollution is repaired. Taxes have proven to be an appropriate economic instrument for controlling and reducing environmental pollution. This thesis elaborates on the topic of environmental taxes by defining the term of ecotaxes and the advantages and disadvantages of environmental taxes. Also in this thesis will be compared the application of environmental taxes in Croatia and European Union