Abstract
This paper is dedicated to one category of economic instruments in environmental protection - environmental charges. The paper considers the notion of environmental charges, the similarities and differences between environmental taxes and environmental charges, as well as the basic forms of environmental charges. At the end, the author presents the most important environmental charges in the Republic of Serbia.
Highlights
Ʉʂɭɱɧɟ ɪɟɱɢ: ɟɤɨɥɨɲɤɟ ɧɚɤɧɚɞɟ; ɡɚɲɬɢɬɚ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ; ɟɤɨɧɨɦɫɤɢ ɢɧɫɬɪɭɦɟɧɬɢ; 1. ɍȼɈȾɇȺ ɊȺɁɆȺɌɊȺȵȺ ɉɪɚɜɨ ɧɚ ɡɞɪɚɜɭ ɠɢɜɨɬɧɭ ɫɪɟɞɢɧɭ ʁɟ ʁɟɞɧɨ ɨɞ ɨɫɧɨɜɧɢɯ ʂɭɞɫɤɢɯ ɩɪɚɜɚ, ɱɢʁɨʁ ɡɚɲɬɢɬɢ ɫɟ ɩɨɫɥɟɞʃɢɯ ɞɟɰɟɧɢʁɚ ɩɨɤɥɚʃɚ ɫɜɟ ɜɟʄɚ ɩɚɠʃɚ. ɋɜɟɞɨɰɢ ɫɦɨ ɪɚɡɥɢɱɢɬɢɯ ɜɢɞɨɜɚ ɭɝɪɨɠɚɜɚʃɚ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ.
Ʉʂɭɱɧɟ ɪɟɱɢ: ɟɤɨɥɨɲɤɟ ɧɚɤɧɚɞɟ; ɡɚɲɬɢɬɚ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ; ɟɤɨɧɨɦɫɤɢ ɢɧɫɬɪɭɦɟɧɬɢ; 1.
Ⱦɭɝɨ ɜɪɟɦɟɧɚ ɡɚɲɬɢɬɢ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ ɫɟ ɩɪɢɫɬɭɩɚɥɨ ɩɪɟɞɭɡɢɦɚʃɟɦ ɦɟɪɚ ɢɡ ɨɛɥɚɫɬɢ ɭɩɪɚɜɧɨɝ, ɩɪɟɤɪɲɚʁɧɨɝ, ɤɪɢɜɢɱɧɨɝ ɢ ɝɪɚɻɚɧɫɤɨɝ ɩɪɚɜɚ.
Summary
Ʉʂɭɱɧɟ ɪɟɱɢ: ɟɤɨɥɨɲɤɟ ɧɚɤɧɚɞɟ; ɡɚɲɬɢɬɚ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ; ɟɤɨɧɨɦɫɤɢ ɢɧɫɬɪɭɦɟɧɬɢ; 1. ɍȼɈȾɇȺ ɊȺɁɆȺɌɊȺȵȺ ɉɪɚɜɨ ɧɚ ɡɞɪɚɜɭ ɠɢɜɨɬɧɭ ɫɪɟɞɢɧɭ ʁɟ ʁɟɞɧɨ ɨɞ ɨɫɧɨɜɧɢɯ ʂɭɞɫɤɢɯ ɩɪɚɜɚ, ɱɢʁɨʁ ɡɚɲɬɢɬɢ ɫɟ ɩɨɫɥɟɞʃɢɯ ɞɟɰɟɧɢʁɚ ɩɨɤɥɚʃɚ ɫɜɟ ɜɟʄɚ ɩɚɠʃɚ. ɋɜɟɞɨɰɢ ɫɦɨ ɪɚɡɥɢɱɢɬɢɯ ɜɢɞɨɜɚ ɭɝɪɨɠɚɜɚʃɚ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ. Ʉʂɭɱɧɟ ɪɟɱɢ: ɟɤɨɥɨɲɤɟ ɧɚɤɧɚɞɟ; ɡɚɲɬɢɬɚ ɠɢɜɨɬɧɟ ɫɪɟɞɢɧɟ; ɟɤɨɧɨɦɫɤɢ ɢɧɫɬɪɭɦɟɧɬɢ; 1.
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