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10 Facta Universitatis, Series: L. & Pol. 1 (2012)

handle is hein.journals/fauvisie10 and id is 1 raw text is: FACTA UNIVERSITATIS Series: Law and Politics Vol. 10, N01, 2012, pp. 1 - 12 Review Article LEGAL ANALYSIS OF ENVIRONMENTAL TAXES UDC 502 504:336.2 Olivera Loncarit Horvat Faculty of Law, University of Zagreb, Croatia Abstract. Environment protection is not only the basic presumption for living in a healthy environment but also an important human right. The issue has been given much attention since the second half of the 20h century and it is now incorporated in the constitutions of many contemporary states, including the Republic of Croatia. In this paper, the author discusses the environment as a public good by analyzing taxes and subsidies as the major fiscal instruments for funding this public good. In that context taxes are the preferential choice. Further on, the author explores the legal and taxation possibilities of eco-taxation, and provides a legal assessment of environmental taxes from the aspect of tax-law principles. Finally, the author discusses the position and the role of environmental taxes in the legal system of the European Union. Key words: environment, public goods, environmental taxes, subsidies, Pigou, Baumol, Oates, tax-law principles, eco-friendly tax system, European Union. INTRODUCTION Environment protection' is one of the major contemporary problems which are proba- bly most difficult to solve. There is an increasing number of opinions that the future of Received October 12, 2012 / Accepted November 02, 2012 Corresponding author: Olivera Loncaric Horvat, LL.D. Faculty of Law, Trg marsala Tita 14/I,10000 Zagreb, Croatia Tel: +385 1 45 64 303 - E-mail: dekanat@pravo.hr 1 Broadly speaking, environment protection implies a range of external factors which affect life of an individ- ual or a community (Hoppe & Beckmann, 1989). It comprises: a) the social environment, which includes interpersonal relations, social and economic system, and social institutions); b) the natural environment, which includes flora and fauna, microorganisms, soil and waters in man's living environment; and c) the man-made environment resulting from man's creative undertakings (including material goods, residential and industrial premises, machinery, vehicles, infrastructure, cultural monuments, etc). The term environment protection appeared in the scientific literature about 50 years ago, when it was first used by the American biologist Rachel Carson in 1962 in her popular book The Silent Spring. Yet, even be- fore introducing this term, environment protection has always present, most frequently in the form of a natural

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