Naslov
Taxing the Sun

Autori
Cindori, Sonja ; Boričević, Anamarija

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2015 / - Sofija : Stef92 Technology, 2015, 395-402

ISBN
978-619-7105-46-9

Skup
International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2015

Mjesto i datum
Albena, Bugarska, 2015

Vrsta sudjelovanja
Ostalo

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax ; energy ; climate changes ; environment ; European Union

Sažetak
The taxes have always represented an important instrument of fiscal policy with a significant influence on the behavior of consumer’s of taxable goods. Potentially providing multiple effects and financial bounty, they can be used as effective means of achieving the energy, transport, environmental, economic, and other goals. Although the EU has no direct jurisdiction over the selection of tax systems and tax forms of its member states, it seems that the limit of the indirect interference into the implementation of tax policies, aiming to preserve the unified internal market and fundamentally free markets of the EU, is very flexible. There are three possible ways of financing the renewable energy investments: through taxes, fees, and purchase price. Regardless of the financing choice, the legislator should take into account two things – fairness and efficiency, i.e. the sustainability of the system itself. However, considering all the positive characteristics of ecosystems, one shouldn’t disregard the relative instability of renewable energy and its dependence upon climate condition - which is why the energy market still needs competition for traditional sources of energy. Obviously, the taxation of renewable energy opened up a number of questions regarding energy policies. Of particular interest are the differences in how renewable energy is taxed, which in some member states is done against the environmental policy of EU, making the investments in these countries uncertain. As a result of uneven implementation of international standards, inefficient state support, and damaged relationships in market competition between traditional and alternative energy producers – many undesired consequences have arisen, making the viability of these tax policies questionable.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA