Environmental Taxes, Fees and Charges as Factors of Sustainable Development in the Republic of Croatia

U sadašnjosti postaje sve jasnije kako su klimatske promjene uzele maha ugrožavajući održivi razvitak budućih generacija. Neodgovornim ponašanjem prema okolišu klimatske promjene postaju sve prisutnije te bi mogle uzrokovati nepovratna stanja ukoliko stanovništvo, ali i zakonodavstvo ne reagira pravovremeno. Srećom, postoje rješenja za potencijalne probleme u vidu regulacijskih, samoregulacijskih i tržišnih instrumenata zaštite okoliša, a koji su sastavni dio ekoloških poreza. Oni igraju bitnu ulogu u reduciranju onečišćenja te poticanju pravnih i fizičkih osoba na poštivanje načela održivog razvoja. Čovjekov okoliš je javno dobro pa je iz tog razloga ključno implementiranje alata održivog razvoja na državnoj razini putem ekoloških poreza, od kojih se očekuje da će rezultirati poboljšanjem općeg okolišnog stanja. Problematikom onečišćenja treba se baviti na nacionalnoj, ali i globalnoj razini te je ključno uz razvijenu svijest, posjedovati i zajedničke zakone, strateške dokumente te politike i ograničenja vezana uz zaštitu i očuvanje okoliša.Nowadays, it is becoming increasingly clear how climate change has taken hold, threatening the sustainable development of future generations. Irresponsible behavior towards the environment makes climate change more and more present and could cause irreversible conditions if the population, as well as the legislation, does not react in time. Fortunately, there are solutions to potential problems in the form of regulatory, self-regulatory and market-based environmental instruments, which are an integral part of environmental taxes. They play an important role in reducing pollution and encouraging legal entities and people to respect the principles of sustainable development. The human environment is a public good, and for this reason, it is crucial to implement sustainable development tools at the state level through environmental taxes, which are expected to result in an improvement in the general environmental situation. Pollution issues need to be addressed at the national and global level and it is crucial, in addition to a developed awareness, to have common laws, strategic documents as well as policies and restrictions related to environmental protection and preservation