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master's thesis
Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:642548
Ivančić, Nicole Marie
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

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Ivančić, N. M. (2021). Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:642548

Ivančić, Nicole Marie. "Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:642548

Ivančić, Nicole Marie. "Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:642548

Ivančić, N. M. (2021). 'Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:642548

Ivančić NM. Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2025 January 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:642548

N. M. Ivančić, "Komparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:642548

Metadata
TitleKomparativna analiza ekoloških poreza u Republici Hrvatskoj i odabranim zemljama članicama Europske Unije
Title (english)Comparative analysis of environmental taxes in the Republic of Croatia and selected European union member states
AuthorNicole Marie Ivančić
MentorDajana Barbić (mentor)
MBZ: 315024
Committee memberNika Šimurina (predsjednik povjerenstva)
Committee memberMaja Mihelja Žaja (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2021-11-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
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.
Abstract (english)
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:642548
Study programmeTitle: Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2021-11-10 15:01:17