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Comparative Analysis Of Environmental Taxes In Eu And Croatia

Author

Listed:
  • Sabina Hodzic

    (University of Rijeka)

  • Vjekoslav Bratic

    (Institute of Public Finance)

Abstract

In order to protect environment, some states use different fiscal and parafiscal instruments that can be financially significant. One of these instruments are enviornmental taxes, which have a positive influence on the environment. The aim of this paper is to analyse types, importance and financial impact of environmental taxes in EU and Croatia. Analysis of an average revenue share from environmental taxes in GDP had shown that in the period between 2000 and 2013 the biggest average was recorded in Denmark (4.52%) and Netherlands (3.45%), and the lowest in France (1.97%) and Spain (1.82%). In Croatia there are eight different types of environmental taxes and charges. Their total share in revenues in the state budget was 3.45 % of gross domestic product in 2013 .In the period between 2008 and 2012 budgets of the Republic of Croatia collected the highest amount of tax revenue from energy tax, while natural resources taxes were negligible.

Suggested Citation

  • Sabina Hodzic & Vjekoslav Bratic, 2015. "Comparative Analysis Of Environmental Taxes In Eu And Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 24(2), pages 555-578, december.
    • Handle: RePEc:avo:emipdu:v:24:y:2015:i:2:p:555-578
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    File URL: https://hrcak.srce.hr/index.php/clanak/220336
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    References listed on IDEAS

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    1. Abdullah, Sabah & Morley, Bruce, 2014. "Environmental taxes and economic growth: Evidence from panel causality tests," Energy Economics, Elsevier, vol. 42(C), pages 27-33.
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    Cited by:

    1. Mladena Bedekovic & Danijela Vakanjac, 2024. "Non-Tax Levies In The Agricultural Sector Of The Republic Of Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 33(1), pages 43-64, june.

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    More about this item

    Keywords

    economic instruments; environmental protection; environmental tax; EU; Croatia;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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