magistrsko delo
Hermina Ternovšek (Avtor), Bojan Škof (Mentor)

Povzetek

Stanje okolja v Evropi in svetu se hitro poslabšuje. Človek s svojo dejavnostjo povečuje potrebo po naravnih virih in s tem breme na okolje. Naravni viri se trošijo z zaskrbljujočo hitrostjo, še posebej v državah v razvoju, ne da bi tudi pospeševali njihov razvoj. Zaloge fosilnih goriv, še posebej nafte, se zmanjšujejo, vendar cene ne odražajo tega stanja. Odvisnost razvitih držav od fosilnih goriv se kaže v mednarodnih napetostih in konfliktih. Trenutni način netrajnostne proizvodnje in potrošnje, katerega značilnosti sta hitro usihanje naravnih virov in rastoča onesnaženost, je nesprejemljiv. Razvite države izkoriščajo vire in s tem vplivajo na podnebje in okolje do takšne mere, da ostaja le malo prostora za trajnostno in nujno rast držav v razvoju. Čeprav zaznavamo napredek na nekaterih področjih, vidimo tudi resne okoljske probleme, za katere rešitev še ni na vidiku. Podnebje se spreminja in vedno več je dokazov, da mnoge poplave in ekstremni vremenski pojavi, ki smo jim priča vplivajo na trg, ki ga vodijo nepravilno oblikovane cene Resničnih stroškov izrabe okolja ne plačujemo. Trošimo in proizvajamo, kot da so zemeljske danosti neomejene in zastonj. Stroške rabe okolja preprosto puščamo prihodnjim generacijam in prebivalcem drugih (revnejših) delov sveta. Cene na današnjem trgu so izkrivljene, kar daje trgu nepravilne signale. V tržno orientiranih gospodarstvih cene izdelkov in blaga vsebujejo stroške proizvodnje, vendar načeloma ne vsebujejo stroškov okoljskih škod in vplivov na zdravje. Te škode ekonomisti imenujejo »eksterni stroški«. Tržna ekonomija ne internalizira eksternih stroškov. Večina okoljskih stroškov se šteje za eksterne in plačani so s strani davkoplačevalcev, ali pa sploh niso plačani. Večinoma se akumulirajo v obliki degradacije okolja in tako bremenijo prihodnje generacije. Težavne so tudi določene subvencije, ki so škodljive okolju. Subvencije v energetiki v EU so bile ocenjene na 27 milijard evrov na leto. Cene so nadalje izkrivljene s splošnimi davki. Okoljski davki v Evropi dosegajo 7% BDP, medtem ko prispevki za socialno varnost predstavljajo 35% BDP. Skupaj z drugimi davki, kot npr. DDV, davki na plače in dobiček, pokrivajo približno 85% vseh evropskih davčnih prihodkov. Trenutno v Evropski uniji, katere dva najbolj pereča problema sta brezposelnost in degradacija okolja, davčni sistem in sistem državnih pomoči negativno vplivata na zaposlenost in podpirata zlorabo naravnih virov. Z drugimi besedami, obdavčujemo ekonomske pluse namesto ekonomskih minusov. Izkrivljeni signali trga o ceni naravnih virov stimulirajo netrajnostno proizvodnjo in potrošnjo. Skrajni čas je, da se to stanje spremeni. Učinkovita zelena javnofinančna reforma bi postavila vse stvari na pravo mesto. Zelena javnofinančna reforma Reforma javnofinančnega sistema v smeri, ki bi stimulirala vzdržno obnašanje tako proizvajalcev kot potrošnikov, je ena od pogosto navajenih rešitev za zgoraj opisane izzive degradacije okolja zaradi nepravilnih signalov trga. Namen zelene javnofinančne reforme je rešiti opisani problem s prerazporeditvijo davčnih obremenitev iz dela na naravne vire in z reformo politike subvencioniranja. Izraz zelena javnofinančna reforma se torej uporablja za reformo, ki vsebuje prenos davčnega bremena iz davkov na delo na davke na okolje, t.j. na uporabo energije ali drugih virov in surovin, okoljsko nevarnih substanc in izdelkov. Reforma obenem vključuje ukinitev okolju škodljivih subvencij in drugih spremljajočih ukrepov. S pomočjo zelene javnofinančne reforme je mogoče spremeniti smer razvoja v razvoj, ki upošteva načela trajnostnega razvoja oziroma postaviti temelje za tržno delovanje v smeri trajnostnega razvoja. V zadnjih letih smo bili priča nastajanju razmer zaradi globalnega segrevanja ozračja. Kupi odloženih odpadkov so vedno večji, okoljski mediji, kot so voda, zrak in tla, pa vse bolj onesnaženi z različnimi substancami. Vse to ima posledično škodljive vplive tudi na zdravje ljudi.

Ključne besede

davčno pravo;magistrske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: [H. Ternovšek]
UDK: 336.222(043.3)
COBISS: 5233707 Povezava se bo odprla v novem oknu
Št. ogledov: 1349
Št. prenosov: 195
Ocena: 0 (0 glasov)
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Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: The impact of tax policy on renewable energy and sustainability in Slovenia and selected European countries
Sekundarni povzetek: State of the environment in Europe and worldwide is rapidly deteriorating. Human activity increases the need for natural resources and the burden on the environment. Natural resources are being consumed at an alarming rate, especially in developing countries, without also fostering their development. Stocks of fossil fuels, especially oil, are reduced, but prices do not reflect this situation. Dependence of developed countries on fossil fuels results in international tensions and conflicts. Current mode unsustainable production and consumption, the characteristics of which are rapid resource depletion and growing pollution is unacceptable. Developed countries exploit resources and thereby affect the climate and the environment to such an extent that there remains little room for sustainable growth and urgent in developing countries. Although perceived progress in certain areas, we see the serious environmental problems for which a solution is not yet in sight. The climate is changing and there is increasing evidence that many floods and extreme weather events that we are seeing an impact on the market, led by the irregularly shaped price of real costs of exploitation of the environment does not pay. Consume and produce, such as that the earth's resources unlimited and free. The costs of the use of the environment simply left to future generations and people of other (poorer) parts of the world. Prices in today's market are distorted, giving an incorrect market signals. In a market-oriented economies, prices of products and goods containing production costs, but generally do not include the costs of environmental damage and health impacts. These damages economists call the "external costs". The market economy does not internalize external costs. Most environmental costs are considered to be external, and are paid by the taxpayer, or even not paid. Mostly they accumulate in the form of environmental degradation and to be charged to future generations. Difficult as well as certain subsidies that are environmentally harmful. Subsidies in the energy sector in the EU were estimated at 27 billion euros per year. Prices are further distorted by general taxes. Environmental taxes in Europe, reaching 7% of GDP, while social contributions represent 35% of GDP. Together with other taxes, such as. VAT, taxes on wages and profits, covering approximately 85% of all European tax revenue. Currently, the European Union, the two most pressing problems, unemployment and environmental degradation, tax and state aid have a negative impact on employment and support the misuse of natural resources. In other words, we are taxing economic pluses rather than minuses economic. Distorted market signals about the price of natural resources, stimulate unsustainable production and consumption. It is high time to change this situation. Effective green fiscal reform to put all things right. Green public finance reform Reform of the fiscal system in a direction that would stimulate sustainable behavior of both producers and consumers, is one of the commonly habituated solution to the challenges outlined above environmental degradation due to incorrect market signals. The purpose of the green fiscal reform is to solve the described problem with the redistribution of the tax burden from labor to natural resources and the reform of subsidy policies. The term green fiscal reform is therefore for the reform, which contains shift the tax burden from taxes on labor to taxes on the environment, that is the use of energy or other resources and raw materials, environmentally hazardous substances and products. The reform also includes the removal of environmentally harmful subsidies and other accompanying measures. With the help of green fiscal reform can change the direction of development in development that respects the principles of sustainable development and to lay the foundation for market functioning in the direction of sustainable development. In recent years we
Sekundarne ključne besede: tax law;master thesis;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 110 f.
ID: 9156687