Naslov
The Economic Effects of Environmental Taxes in a Small, Open and Transitional Economy as Croatian

Autori
Slađana Pavlinović

Vrsta, podvrsta i kategorija rada
Ocjenski radovi, magistarski rad

Fakultet
Faculty of Business and Law

Mjesto
Stoke-on-Trent

Datum
Podatak o recenziji nije dostupan

Godina
2004

Stranica
50

Mentor
Nick Adnett

Neposredni voditelj
Nick Adnett

Ključne riječi
environmental taxes; economic development; small open and transitional economy

Sažetak
Croatia as a transition economy faces significant changes in its economic system, from a socially-planed to market-based. Also, it is a small economy which needs to be integrated into world markets. It is further committed to converging on the EU, which additionally constrains the improvement of its economic system. A further considered aspect is the relation between the economy and environment. It is assumed that, beside ethical objectives for protecting it, the environment represent a valuable source of growth, especially for the Croatian economy characterized by important role of tourism sector. However, economic activities can cause negative environmental impacts. In order to protect the environment, it is necessary to encourage economic behavior which improves the quality of the environment, and vice versa. Potential policy tools which can sustain requirements just mentioned are environmental taxes. Therefore, this research focuses on the development of an environmental taxation system in Croatia which would: support the fast economic growth required in transition, improve the environment and converge on the EU"s taxation system. Necessary information has been collected by reviewing the literature. It is concluded that appropriate designed environmental taxes do not decrease the growth potentials of Croatian economy. Taxes which do not tax the source of pollution directly, such as energy and transport taxes, are appropriate. Energy taxes however, generate can inflation and decrease competitiveness of energy-intensive sector. However, if tax-burden on labor is simultaneously reduced, this will improve the competitive position of labor intensive sector like tourism. As tourism is important factor of development in Croatia, environmental-tax reform should overall affect the economic growth positively.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA