THE PERSPECTIVES OF ENVIRONMENTAL TAXATION AS AN ECONOMIC INSTRUMENT FOR ENVIRONMENTAL PROTECTION IN THE REPUBLIC OF SERBIA

In more developed countries for almost several decades, Green Taxes and "Greening" Tax Systems represent - requisite reality, and on the other hand, for developing and countries in transition - still nothing but queues in different strategies and programmatic Acts. It seems positive that there is a tendency to normative inclusion of all payments related to the use of public goods in a legitimate text and as well as normative arrangement of excise taxation of electricity considering the fact that through these norms a significant incentive towards renewable energy sources is provided. Although evidently there are certain normative data related to environmental protection, unfortunately, the Republic of Serbia still represents a typical country of delayed transition that "draws" many ecological issues as the weight from past. Certainly, what could be useful to the political elites of underdeveloped countries, specifically countries in transition, is the fact that they could use positive and negative experiences of those legal systems that have already carried out the ecological reforms.Publishe