文章基本信息

标题：Environmental fee as a part of the environmental taxes system in the Republic of Serbia
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作者：Miloš Stojanović ; Miloš Stojanović
期刊名称：Ekonomski Signali
印刷版ISSN：1452-4457
电子版ISSN：2560-3302
出版年度：2017
卷号：12
期号：1
页码：41-54
DOI：10.5937/ekonsig1701041S
语种：English
出版社：Viša ekonomska škola Peć, Leposavić
摘要：Increasing environmental issues had an impact on the environmental taxation across the world giving it a higher importance. However, this process in Serbia, occurs much more slowly because a little importance has been given to the healthy environment by economic policy makers. Environmental fees are part of the system of environmental taxes whose purpose is predefined and are being used for projects in the field of environmental protection. The goal of this paper is to carry out an identification and fiscal bounty of environmental fees in the Republic of Serbia, but also to point out the shortcomings in the spending of collected fees and make recommendations in order to increase the efficiency of spending of these fees in the future.
关键词：fees; environment; natural values; pollution; purpose full spending