20.500.12556/DKUM-59358 OKOLJSKI DAVKI Z VIDIKA EVROPSKIH TRENDOV European trends of environmental taxes V magistrski nalogi so predstavljene problematike nekaterih okoljskih davkov z negativnim učinkom na okolje pri nas, kar se kaže predvsem v tem, da nekatere okoljske dajatve predstavljajo okolju škodljive subvencije, bodisi da ni razloga za plačevanje le-teh ali pa imajo nesorazmerno določene enote obremenitve okolja, ali pa se zbrana sredstva iz okoljskih dajatev ne porabljajo za namen, zaradi katerih je dajatev uvedena. Za ohranitev gospodarskih dejavnosti so velikokrat potrebne finančne pomoči države. Te subvencije lahko v večji meri predstavljajo škodljive učinke na okolje. Predstavljeni so ukrepi za zmanjševanje onesnaževanja okolja pri nas, predvsem odprave subvencij v prometu, energetiki in kmetijstvu. Zelena javnofinančna reforma deluje po sistemu, da se davki na stvari, ki jih družba ceni, zmanjšujejo, davki na stvari, ki jih družba ne mara pa večajo, njen glavni cilj je predvsem zmanjšanje negativnih učinkov na okolje, ki pa največkrat ne predstavljajo zadostnega ukrepa za zmanjševanje onesnaževanja. This master thesis presents issues posed by certain environmental taxes with a negative effect on the environment in our country, which is mostly reflected in the fact that some environmental duties are linked to environmentally harmful subsidies in a sense that there is no reason for them to be paid or that units of environmental burden are disproportionately defined, or that the proceeds from environmental duties are not being spent for the purpose for which the duty was introduced. State aid is often required in order to maintain economic activities. These subsidies can to a large extent have harmful effects on the environment. The thesis presents measures for the reduction of pollution in our country, in particular the abolition of subsidies in transport, energy sector and agriculture. Green fiscal reform works in such a way that taxes on items which society appreciates are reduced and taxes on items that are not to society's liking are increased. Its main objective is to particularly reduce the negative effects on the environment, but most often these do not constitute a sufficient measure for reducing pollution. okoljski davki okolju škodljive subvencije in njihovi učinki ukrepi za zmanjševanje onesnaževanja zelena javnofinančna reforma environmental taxes environmentally harmful subsidies and their effects measures for the reduction of pollution green fiscal reform true true false B. Kušar] Slovenski jezik Angleški jezik Magistrsko delo 2016-05-12 11:14:35 2016-10-25 09:44:15 2022-06-20 03:06:29 2019-07-11 11:11:03 2016 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:349(043.3) 5204011 URN:SI:UM:DK:0VW6YI7K MAG_Kusar_Brigita_2016.pdf MAG_Kusar_Brigita_2016.pdf 1 349CC6C44E1455AE3998E8849E0BCB0A 03b70970c283a3d6ccd62d48ccdcaee3f46e7e24936a37536380914c786fdfc2 b57c08f8-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=106963 Pravna fakulteta 0 0 0