DOI: 10.5937/jaes11- 3508
This is an open access article distributed under the CC BY-NC-ND 4.0 terms and conditions.
Volume 11 article 249 pages: 57-62
The first part of the paper researches and states the reasons why tax on motor fuels is considered
one of the most important economic instruments in transport sector. In
addition, the paper presents possible ways of differentiating motor fuels taxes
and analyses the justification for imposing such taxes from the ecological
viewpoint. The second part of the paper devotes special attention to the
analysis of this economic instrument’s application in the European Union Member
States, as well as its place and role in the environmental protection policy
The research work was supported by the Ministry of
Education, Science and Technological Development of the Republic of Serbia
(Grants No. 36010 and 36022).
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