Comparative analysis of environmental taxes in the Republic of Croatia and selected European union member states

Planet Zemlja se suočava s velikim ekološkim preprekama, te se one odražavaju na cijeli živi svijet. Mnoge države i druge institucije preuzimaju dominantnu ulogu u minimiziranju globalnog onečišćenja tako da primjenjuju poreze i instrumente zaštite okoliša po načelu „onečišćivač plaća“ kako bi reducirali negativan utjecaj na okoliš. Jedan od najvažnijih i najefikasnijih instrumenata su ekološki porezi koji se uvode s ciljem ostvarenja fiskalnih ciljeva. Prema definiciji EU/OECD-a ekološki porezi su oblik poreza gdje je porezna osnovica iskazana u fizičkim jedinicama materije, te je dokazan njezin negativan utjecaj na okoliš. Važnost ekoloških poreza se očituje u tome da bi trebali doprinjeti poboljšanju, odnosno sprečavanju pogoršanja čovjekova okoliša. Cilj ovoga rada je analizom dostupne literature prikazati značaj ekoloških poreza i provesti komparativnu analizu tih poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske unije među kojima su Bugarska, Litva, Slovenija, Grčka, Estonija i Cipar. S obzirom na motiv i cilj istraživanja u radu, primjena predviđenih rezultata očitovat će se u podizanju svijesti građana o važnosti zaštite okoliša i prenošenju naučenog znanja na mlađe generacije.Planet Earth faces great ecological obstacles and they are reflected in the entire living world. Many countries and other institutions are taking a dominant role in minimizing global pollution by applying “polluter pays” taxes and environmental instruments to reduce the negative impact on the environment. One of the most important and effective instruments is environmental taxes, which are introduced in order to achieve fiscal goals. According to the EU / OECD definition, environmental taxes are a form of tax where the tax base is expressed in physical units of matter and its negative impact on the environment has been proven. The importance of environmental taxes is reflected in the fact that they should contribute to the improvement or prevention of deterioration of the human environment. The aim of this research is to analyze the available literature to show the importance of environmental taxes and conduct a comparative analysis of these taxes in the Republic of Croatia and selected EU member states, including Bulgaria, Lithuania, Slovenia, Greece, Estonia and Cyprus. Given the motive and goal of the research in the paper, the application of the planned results will be reflected in raising citizens' awareness of the importance of environmental protection and the transfer of learned knowledge to younger generations